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Written question asked by Lord Empey (Ulster Unionist Party) on Tuesday, 8 September 2020, in the House of Lords. It was due for an answer on Tuesday, 22 September 2020. It was answered by Lord Agnew of Oulton (Conservative) on Tuesday, 22 September 2020 on behalf of the Treasury.

VAT: Northern Ireland

Question

To ask Her Majesty's Government whether value added tax rates (1) will, or (2) have the potential to, vary between Northern Ireland and Great Britain after the end of the transition period.

Answer

The Northern Ireland Protocol ensures that Northern Ireland remains part of the UK’s VAT system. Its provisions on VAT rates provide the flexibility to introduce certain new zero and reduced rates in Northern Ireland. For example, this agreement allows the Government to meet its commitment of introducing a zero-rate for women’s sanitary products.

VAT raises a significant amount of revenue and plays an important part in funding the Government's spending priorities. While all taxes are kept under review, there are currently no plans to introduce any other zero or reduced rates of VAT.

Secondary information

Type
Written question
Reference
HL7928
Session
2019-21
Related items
VAT: Northern Ireland
Tuesday, 6 October 2020
Written questions
House of Lords
Subjects
Northern Ireland VAT Brexit
Link
View this Written question on www.parliament.uk