Question to the HM Treasury:

To ask Her Majesty's Government whether the (1) application, and (2) rates, of VAT will remain the same in Northern Ireland and Great Britain following the end of the transition period for the UK's withdrawal from the EU.

The Northern Ireland Protocol includes provisions that affect the operation of VAT and excise in Northern Ireland after the transition period.

The Protocol ensures that Northern Ireland remains part of the UK’s VAT and excise systems, with HMRC continuing to be responsible for the operation and collection of these revenues and Parliament responsible for setting rates across the UK.

The Protocol also ensures that the Government could apply certain zero-rates or reduced rates in the UK, including Northern Ireland, in the future; enabling, for example, the Government to meet its commitment to introduce a zero-rate for women’s sanitary products across the UK.