Written questions by Easton.

What estimate she has made of the volume of retail goods purchased in Northern Ireland and subsequently transported by consumers into the Republic of Ireland.

Awaiting answer.

How many consignments moving from Great Britain to Northern Ireland are declared as at risk of onward movement to the EU; and what estimate she has made of the proportion of those consignments that subsequently move into the Republic of Ireland.

The government remains committed to the smooth flow of goods from Great Britain to Northern Ireland. On 5 November, the Independent Monitoring Panel reported that the Internal Market Guarantee was exceeded for its first monitoring period. This means that 96% of the value of freight was moved within the UK internal market system. HMRC does not hold information on goods declared ‘at risk’ upon entry to Northern Ireland that subsequently enter the EU.

What assessment she has made of the impact of the (a) administrative burden and (b) associated costs of the “at risk” criteria on small and medium-sized enterprises moving goods from Great Britain to Northern Ireland.

The Government remains committed to the smooth flow of goods from Great Britain to Northern Ireland. The Government has set out the Internal Market Guarantee that 80% of the value of freight will move under the UK internal market system. On 5 November, the Independent Monitoring Panel reported that the Internal Market Guarantee had been exceeded for its first monitoring period, with 96% of the value moved under the UK internal market system. HMRC provides substantial support with guidance, engagement and other education for businesses of all sizes which do move goods at risk. The Trader Support Service is free for all businesses to use and can facilitate all goods movements between Great Britain and Northern Ireland.

What recent discussions she has had with the Secretary of State for Northern Ireland regarding the potential impact of an increase in fuel costs on the agricultural sector in Northern Ireland; and whether she is considering targeted support measures for farmers.

The Government is actively monitoring the increase in fuel costs across the whole of the UK, including in Northern Ireland, and any impacts on our food and farming sectors. The Government has already announced that the 5p fuel duty cut will be extended until September.

What assessment she has made of the potential impact of a reduced rate of VAT for businesses in Northern Ireland on economic growth and competitiveness; and whether her Department has considered piloting such a measure in Northern Ireland.

VAT operates on a UK-wide basis and is a broad-based tax on consumption with the 20 per cent standard rate applying to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.

What assessment she has made of the potential impact of Vehicle Excise Duty changes on motorists in areas experiencing significant road maintenance issues, including potholes.

The Consolidated Fund receives the proceeds of VED along with most other tax revenues to support public services and investment in infrastructure, including vehicle infrastructure and road maintenance.To support motorists, by 2029/30, the government has committed over £2 billion annually for local authorities to repair, renew and fix potholes on their roads – doubling funding since coming into office.

Whether HM Treasury is considering proposals to transfer Northern Ireland public assets to any entity based in the Republic of Ireland.

HM Treasury has not participated in any recent discussions regarding the future ownership, management, or financing of Northern Ireland’s public services, including infrastructure, by the Irish Government or any of its agencies.

What assessment she has made of the potential merits of allocating and ring-fencing funding for strategic rail infrastructure in Northern Ireland.

Responsibility for rail infrastructure in Northern Ireland is devolved to the Northern Ireland Executive. It is the responsibility of the Northern Ireland Executive to allocate funding across devolved areas, and they are accountable to the Northern Ireland Assembly for these decisions.

What assessment she has made of the potential impact of proposed EU (a) taxes and (b) charges on small packages entering the EU on Northern Ireland, including parcels sent within the United Kingdom internal market.

We are aware of changes to the EU’s rules of low value imports and the announcement in December of its intention to introduce customs duty on these goods from 1 July 2026. At Autumn Budget 2025, the Chancellor announced the removal of the UK's relief from customs duty on goods below £135 from March 2029 at the latest. There is currently a consultation on these changes that closes on 6th March 2026. We are committed to ensuring that the current facilitations available for parcels under the Windsor Framework continue to operate. This means that goods eligible to move under the UK Carrier Scheme and the UK Internal Market Scheme will continue to do so. These schemes are designed to protect goods moving within the UK internal market from incurring duty. The benefits of the UK-EU Trade and Cooperation Agreement will also continue to be available. The Government continues to engage with industry and the EU to ensure any applicable arrangements are implemented correctly and to minimise any negative impacts on Northern Ireland consumers and businesses.

What assessment her Department has made of the potential impact of duty-free sales arrangements under the Windsor Framework on Northern Ireland’s airports; and whether she has had discussions with the Northern Ireland Executive on enabling passengers travelling from Northern Ireland airports to (a) Great Britain and (b) third countries to access duty-free sales on the same basis as passengers travelling from other UK airports.

Excise duty is due on excise goods due to be consumed in the UK. There are no plans to allow individuals moving from one part of the UK to another to purchase duty free goods. Passengers travelling from Northern Ireland to a place outside the UK and the EU are entitled to purchase duty free goods in the same way as passengers travelling from Great Britain to a place outside the UK. Duty free shopping between Northern Ireland and the EU would require the application of personal allowances, to prevent the uncontrolled flow of tax-free goods into either Northern Ireland or the EU. The enforcement controls required for this would run counter to the shared ambitions of the UK and the EU set out in the Windsor Framework and the principle of the frictionless movement of people and goods between Northern Ireland and Ireland.

Whether she has made an assessment of the potential impact of changes to (a) Agricultural Property Relief and (b) Business Property Relief on the (i) financial viability of family-run farms, (ii) long-term sustainability of British agriculture and (iii) mental wellbeing of people working within the sector; and if she will review that policy before the Autumn Budget 2025.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms. More generally, I also refer the Honourable Member to the responses to UIN 66576, UIN 83976, and UIN 86576, which all demonstrate the mental health support provided to farmers by the Government. The Government will also invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

Whether she has made an assessment of the potential merits of raising the income tax threshold to £20,000 for pensioners.

The Government is committed to making sure older people can live with the dignity and respect they deserve in retirement. The State Pension is the foundation of the support available to them. Over the course of this Parliament, the yearly amount of the full new State Pension is currently projected to go up by around £1,900 based on the Office for Budget Responsibility's latest forecast.The Government is committed to keeping people’s taxes as low as possible while ensuring fiscal responsibility. Raising the personal allowance to £20,000 for all taxpayers would cost more than £50bn, roughly equal to the UK defence budget.

What estimate she has made of the cost to the public purse of the outcome of the UK-EU Summit on 19 May 2025.

We estimate that the Emission Trading System and food and agriculture elements of the agreement alone will boost the economy by nearly £9 billion by 2040.Implementation costs will be confirmed in due course when we have negotiated the details of these arrangements. This will include proportionate contributions in specific and limited areas, such as where access to specific IT systems will help to remove trade barriers for UK firms or help us to manage biosecurity risks. We will not be making general contributions to the EU budget.

What estimate she has made of the potential impact of her Department's proposed welfare reforms on the Northern Ireland block grant.

For any funding implications of these welfare reforms, the arrangements set out in the Statement of Funding Policy will apply in the usual way.Where UK Government programmes are in Annually Managed Expenditure (AME), such as welfare, the UK Government provides AME funding to the Northern Ireland Executive. Where the Northern Ireland Executive offers broadly comparable terms, the UK Government funds the costs of the programme.If the Northern Ireland Executive offers more generous terms, the higher costs must be met by the Northern Ireland Executive.As set out in the Pathways to Work Green Paper published on 18 March, the Department for Work and Pensions (DWP) will continue to work closely with the Northern Ireland Executive on the proposals, in line with the general principle of parity in matters of social security between DWP and its counterpart in Northern Ireland, the Department for Communities.

What steps she is taking to help ensure access to banking services in North Down constituency; and if she will make an assessment of the potential implications for her policies of the planned closure of the Halifax branch in Bangor, North Down.

The Government understands the importance of face-to-face banking to communities and high streets in North Down and across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with banks to roll out 350 banking hubs, which will provide individuals and businesses up and down the country with critical cash and banking services. FCA guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place alternatives where reasonable. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Alternative options to access everyday banking services can be via telephone banking, through digital means such as mobile or online banking and via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK.

What steps she is taking through the tax system to support small businesses with increases in employer National Insurance contributions.

The Government has protected the smallest businesses by increasing the Employment Allowance from £5,000 to £10,500. This means that next year, 865,000 employers will pay no NICs at all. The government has also frozen the small business multiplier. Together with Small Business Rates Relief (SBRR), which exempts over a third of properties from business rates, this will protect 90% of properties from inflationary increases in business rates liabilities.

What steps the Government is taking to ensure (a) equivalent health funding is allocated to the devolved Administrations and (b) all UK nations benefit equitably from health service improvements.

The devolved governments are each responsible for deciding how to allocate their funding across their devolved responsibilities in their respective nations, including health. The devolved governments’ Spending Review settlements for 2025-26 are the largest in real terms of any settlements since devolution, each receiving at least 20% more per person than equivalent UK Government spending in the rest of the UK. That translates into over £8.5 billion per year for the Scottish Government, over £4 billion for the Welsh Government and £2.5 billion for the Northern Ireland Executive.

What discussions she has had with the Northern Ireland Executive on funding for public sector pay awards in Northern Ireland; and whether she has allocated funding to ensure parity in pay offers for public sector workers in Northern Ireland.

As a result of decisions taken at Autumn Budget 2024 and Phase 1 of Spending Review 2025, the Northern Ireland Executive is receiving £15.6 billion block grant funding in 2024-25 and £18.2 billion in 2025-26. Funding in 2025-26 represents the largest real-terms settlement since devolution, and the Northern Ireland Executive (NIE) is being funded above its independently assessed relative need level of 124% in 2024-25 and 2025-26, including the 2024 restoration financial package. The NIE is responsible for deciding how to allocate its funding across its devolved responsibilities, including the provision of pay awards for public sector workers.

If she will make it her policy to reverse the proposed tax changes to (a) agricultural property relief and (b) business property relief on family-owned (i) farms and (ii) businesses.

The Government set out its policy at Autumn Budget 2024 and that remains the Government’s policy.

If her Department will make an assessment of the potential merits of adding a photograph to National Insurance cards issued at the age of 16 to provide photographic identification.

HMRC is responsible for issuing National Insurance Numbers (NINos) to the children of people receiving Child Benefit and Tax-Free Childcare . As a young person approaches age 16, HMRC informs them of their NINo via a letter. Cards have not been sent since 2011. The NINo is an internal reference number to support the administration of tax and social security; not proof of identity.