Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to consult Northern Ireland businesses about legislation on anti-avoidance measures for qualifying Northern Ireland goods being sent to the rest of the UK.

The UK Government has been unequivocal in its commitment to unfettered access for Northern Ireland (NI) goods moving to the rest of the UK market.

After the Transition Period, under the Government’s phased approach, unfettered access will apply to all goods in free circulation in NI moving directly from NI to GB. This will ensure maximum continuity and avoid disruption.

In order to ensure that this special treatment is available only to Northern Ireland businesses, the Government will introduce an anti-avoidance requirement which will prevent businesses from moving goods via Northern Ireland if they do this in order to avoid paying import duties.

The first phase of unfettered access is intended to be a bridge to a longer-term regime that will focus its benefits on Northern Ireland businesses. The second phase will be introduced in 2021 and is being developed as a result of engagement with Northern Ireland businesses and the Northern Ireland Executive.

Ministers and officials are meeting Northern Ireland businesses regularly to provide clarity on approach and to allow for detailed discussion of proposals related to the Northern Ireland Protocol.