Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether businesses moving goods from Great Britain to Northern Ireland will be required to meet additional requirements as a result of the introduction of the EU Carbon Border Adjustment Mechanism on 1 January 2026.

The EU Carbon Border Adjustment Mechanism (CBAM) does not apply in Northern Ireland.

Business in Northern Ireland, like all businesses in the UK, may need to provide information to their EU-based importers to help them meet their requirements under the EU CBAM.

To support business readiness for the EU CBAM, the Department for Business and Trade offers a comprehensive support package, including the Export Support Service, webinars, and an upcoming digital explainer on business.gov.uk, signposting to relevant European Commission resources.