UK Internal Trade: Repayments

(asked on 2nd April 2025) - View Source

Question to the HM Treasury:

To ask His Majesty's Government how many applications they have received to the Duty Reimbursement Scheme in each year since the scheme was set up, and how much has been reimbursed in each year.


Answered by
Lord Livermore Portrait
Lord Livermore
Financial Secretary (HM Treasury)
This question was answered on 11th April 2025

The Duty Reimbursement Scheme (DRS) has been operational since 30 June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU.

As of 3 April 2025, 1407 claims have been submitted under the DRS.

Period

Claims Submitted

Amounts Repaid

30 June 2023 – 31 December 2023

92

£134,925.30

1 January 2024 – 31 December 2024

873

£1,706,950.41

1 January 2025 – 3 April 2025

442

£1,720,655.27

Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS.

HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes like the Customs Duty Waiver Scheme.

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