Question to the HM Treasury:

To ask His Majesty's Government whether they have sole responsibility for regulating Northern Ireland VAT or whether the EU has any authority relating to VAT matters in Northern Ireland.

The arrangements in Northern Ireland under the Windsor Framework guarantee Northern Ireland’s position within the UK’s VAT area. The freedoms secured under the Windsor Framework have already delivered benefits for NI people and businesses, including the application of zero rates on the installation of energy-saving materials and the UK-wide application of the changes agreed at Autumn Statement 2023, such as the removal of VAT on period underwear. All the VAT and excise measures announced at Spring Budget 2024 apply UK-wide.