Question to the HM Treasury:

To ask Her Majesty's Government what changes have taken effect in respect of alcohol excise duties in the UK since 1 January 2021 which (1) do not apply to Northern Ireland, and (2) will take effect in Northern Ireland with modifications.

As part of the UK’s departure from the EU, the government announced a number of changes to the movement of excise goods (including alcohol) to and from Northern Ireland, which took effect at 11pm on 31st December 2020. More information about post-transition changes is available on gov.uk and from HMRC. There have been no further changes to alcohol duties since 1 January 2021 that exclude Northern Ireland or do not fully apply in Northern Ireland.