Question to the HM Treasury:

To ask Her Majesty's Government which tax changes proposed by the Chancellor of the Exchequer in his Budget Statement on 27 October will not apply to Northern Ireland.

This question was answered on 13th December 2021
Tax changes announced at Autumn Budget that do not apply to Northern Ireland are:

· All business rates measures, which apply only to England

· The freezing of carbon price support rates from 2023-4, which applies only to Great Britain

· The rate of Air Passenger Duty on direct long-haul flights from Northern Ireland, as that rate setting power has been devolved to the Northern Ireland Assembly.