Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact that the EU Carbon Border Adjustment Mechanism will have on surcharges on goods and energy passing (1) between Great Britain and Northern Ireland, and (2) between Northern Ireland and the Republic of Ireland.

The Government plans to apply the UK CBAM across the whole UK, including in NI. The UK will continue to work with international partners, including the EU, to ensure our approach is implemented in a way that works for businesses. The EU CBAM could only apply in Northern Ireland with the agreement of the UK and in line with the democratic safeguards of the Windsor Framework.

For goods moving from Northern Ireland into the EU, guidance is a matter for the European Commission and EU Member States. The Commission website is the most up to date source of information and guidance.

The EU Commission have also published their own impact assessment of the EU CBAM which is available online.