Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of the (a) administrative burden and (b) associated costs of the “at risk” criteria on small and medium-sized enterprises moving goods from Great Britain to Northern Ireland.

The Government remains committed to the smooth flow of goods from Great Britain to Northern Ireland.

The Government has set out the Internal Market Guarantee that 80% of the value of freight will move under the UK internal market system. On 5 November, the Independent Monitoring Panel reported that the Internal Market Guarantee had been exceeded for its first monitoring period, with 96% of the value moved under the UK internal market system.

HMRC provides substantial support with guidance, engagement and other education for businesses of all sizes which do move goods at risk. The Trader Support Service is free for all businesses to use and can facilitate all goods movements between Great Britain and Northern Ireland.