Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that traders in Northern Ireland do not pay double VAT on goods purchased in the UK.

For the majority of businesses trading with and in Northern Ireland, VAT continues to be accounted for in much the same way as when trading with the rest of the UK.

The government is confident that its implementation of the Northern Ireland Protocol for VAT mitigates the risk of double taxation in Northern Ireland.

Northern Ireland is, and will remain, part of the UK’s VAT system.