Question to the HM Treasury:

To ask Her Majesty's Government when the removal of VAT on home energy products will take effect for homeowners in Northern Ireland.

Under the Northern Ireland Protocol, EU VAT rules concerning goods – which restrict the introduction of new zero rates - continue to apply in Northern Ireland (NI).

We have been clear that a constructive solution must be found that ensures the whole of the UK can benefit from these reforms. The Government will raise this with the European Commission as soon as possible, within wider discussions regarding the NI Protocol.

In the interim, the Northern Ireland Executive will receive a Barnett share of the value of this relief.