Question to the Department for Business and Trade:

To ask His Majesty's Government what assessment they have made of the trade implications for the United Kingdom by the imposition of differential tariffs between the United Kingdom and the European Union.

We will always act in the best interests of businesses across the UK. As the Prime Minister said on 2 April, we will look closely at the details of any retaliatory tariffs, if they are announced by the EU, and any impact these might have on businesses. Where goods moving to Northern Ireland do not enter the EU, businesses can claim a full reimbursement of any EU duties paid. The Secretary of State for Business and Trade spoke to the Northern Ireland Executive on 3 April, and we are committed to working together in the interests of everybody in Northern Ireland.