Written questions by Allister.

How many businesses were referred to HMRC because they had outstanding supplementary declarations and or post-movement Internal Market Movement Information (IMMI) or their account, during: i) June 2025, ii) July 2025, iii) August 2025, iv) September 2025, v) October 2025, vi) November 2025, vii) December 2025, viii) January 2026 and ix) February 2026.

HMRC does not routinely share compliance data where its disclosure may undermine current or future enforcement action. HMRC takes a risk and intelligence-based approach to enforcement of trade obligations relating to the movement of goods. Since the introduction of the arrangements concerning goods movements into and out of Northern Ireland, HMRC has worked closely with the Trader Support Service (TSS) to ensure that traders understand their obligations, are offered support to meet them, and that proportionate steps are taken to enforce their compliance.

What guidance her Department plans to issue on whether the planned elimination of the threshold-based customs duty relief applies to (a) business to business, (b) business to consumer and (c) private individual parcel movements.

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026. The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course. As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.

With reference to Council Regulation amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief, whether the duty to be paid on the movement of parcels from Great Britain to Northern Ireland will be paid by the person (a) sending the parcel in Great Britain and (b) receiving the parcel in Northern Ireland.

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026. The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course. As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.

What proportion of goods movements from Great Britain to Northern Ireland between 1 January 2024 and 31 December 2024 were made under the UK Internal Market Scheme.

HMRC published trade statistics for goods moving into Northern Ireland from Great Britain for the period from January 2024 to 31 December 2024 on gov.uk. They can be found at https://www.gov.uk/government/statistics/summary-of-movements-of-goods-into-northern-ireland-from-great-britain-2024/summary-of-movements-of-goods-into-northern-ireland-from-great-britain-2024-commentary. This information does not include a breakdown of movements made under the UK Internal Market Scheme as these movements can include mixed consignments, with goods either being 'not at risk' or 'at risk' of entering the EU. Therefore, it is not possible to provide a direct split. The government remains committed to the smooth flow of goods within the UK internal market, including the guarantee that 80% of freight movements will move within the UK internal market system. The Independent Monitoring Panel reported that for the period 1 January-30 June 2025, this guarantee was met and published the basis for its assessment accordingly.

Whether businesses moving goods from Great Britain to Northern Ireland will be required to meet additional requirements as a result of the introduction of the EU Carbon Border Adjustment Mechanism on 1 January 2026.

The EU Carbon Border Adjustment Mechanism (CBAM) does not apply in Northern Ireland. Business in Northern Ireland, like all businesses in the UK, may need to provide information to their EU-based importers to help them meet their requirements under the EU CBAM. To support business readiness for the EU CBAM, the Department for Business and Trade offers a comprehensive support package, including the Export Support Service, webinars, and an upcoming digital explainer on business.gov.uk, signposting to relevant European Commission resources.

With reference to the UK Internal Market System, how many unclosed supplementary declarations were there on 1 October 2025.

There are several facilitations available to businesses moving goods within the UK Internal Market System. Businesses can choose to make use of Simplified Customs Declaration Processes (SCDP), such as the Entry in Declarants Records (EIDR) process when moving goods into Northern Ireland. This allows businesses to have up until the 10th calendar day of the month following the goods entering Northern Ireland to submit a supplementary declaration. HMRC cannot provide the number of unclosed supplementary declarations as HMRC does not have direct access to all traders’ records that make use of EIDR. HMRC continues to support businesses to comply with their legal obligations.

What assessment she has made of the potential impact of the introduction of the Carbon Border Adjustment Mechanism on businesses in Northern Ireland in (a) 2026 and (b) 2027; and what steps her Department is taking to help prepare businesses in Northern Ireland for the implementation of that mechanism.

From January 2027, the UK Carbon Border Adjustment Mechanism (UK CBAM) will apply across the whole of the UK, including Northern Ireland. The UK Government included an assessment of business impacts in the 2024 consultation 'Introduction of a UK carbon border adjustment mechanism from 2027'. The EU Carbon Border Adjustment Mechanism (EU CBAM) will apply in its definitive regime from January 2026 and does not apply in Northern Ireland.To support business readiness for the EU CBAM, the Department for Business and Trade offers a comprehensive support package, including the Export Support Service (ESS), webinars, and an upcoming digital explainer on business.gov.uk, signposting to relevant European Commission resources.

What assessment she has made of the potential impact of the introduction of the Carbon Border Adjustment Mechanism mandated by Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 on trade between Great Britain and Northern Ireland from 1 January 2026 for the period (a) between 1 January 2026 and 31 December 2026 and (b) from from 1 January 2027 onwards.

From January 2027, the UK Carbon Border Adjustment Mechanism (UK CBAM) will apply across the whole of the UK, including Northern Ireland. The UK Government included an assessment of business impacts in the 2024 consultation 'Introduction of a UK carbon border adjustment mechanism from 2027'. The EU Carbon Border Adjustment Mechanism (EU CBAM) will apply in its definitive regime from January 2026 and does not apply in Northern Ireland. To support business readiness for the EU CBAM, the Department for Business and Trade offers a comprehensive support package, including the Export Support Service (ESS), webinars, and an upcoming digital explainer on business.gov.uk, signposting to relevant European Commission resources.

For what reason the Trader Support Service has not used the derogation to delay until 1 January 2026 the commencement of Import Control System 2 for the movement of goods from Great Britain to Northern Ireland.

All businesses, including those using the Trader Support Service, have until midnight on 31 December 2025 to onboard onto the Import Control System 2 (ICS2), so they can continue to provide safety and security information for certain goods moving by road to Northern Ireland. Traders can continue to move goods through the Trader Support Service using ICS NI until 31 December 2025. The ICS2 system has been available for road movements since 1 April 2025, with operators initially having until 1 September 2025 to onboard to the new system. This has subsequently been extended to 31 December 2025 to give businesses more time to prepare. HMRC has an extensive communications and engagement plan to support business readiness for the changes, and businesses moving goods between Great Britain and Northern Ireland are encouraged to start using ICS2 before 31 December 2025 if they are ready to do so.

Whether her Department has made a comparative assessment of (a) tax and (b) benefit contributions of individuals by (i) nationality and (ii) country of birth in Northern Ireland since 2020.

HM Treasury does not conduct assessments of tax and benefit contributions of individuals by nationality or country of birth.

What recent estimate she has made of the number of farms that will be affected by proposed changes to inheritance tax in Northern Ireland; and if she will make an assessment of the potential impact of these changes on food supply chains.

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, fixing the public finances, and funding public services. 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. Information from claims is not recorded to enable regional or national breakdowns of the number of estates expected to be affected. However, 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. The note explains that the measure is not expected to have a material impact on food security and it 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.

What percentage of EU tariffs collected at the Irish Sea border were paid to the EU in the latest period for which figures are available.

HMRC is the department responsible for collecting customs duties on behalf of the UK Government. No duties are remitted to the EU in respect of any movement of goods into Northern Ireland.

What assessment she has made of the potential impact of the application of Import Control System 2 on goods movements from Great Britain to Northern Ireland on the UK single market for goods.

The Import Control System 2 (ICS2) is the new safety and security IT system for certain goods moving by air, maritime, road or rail into Northern Ireland. ICS2 will introduce some new processes, improving existing safety and security arrangements for goods movements from Great Britain to Northern Ireland. HMRC has an extensive communications and engagement plan to support business readiness ready for the changes and businesses moving goods between Great Britain and Northern Ireland can access the free-to-use Trader Support Service (TSS), who are supporting businesses via webinars and direct communications. TSS currently supports businesses to meet safety and security arrangements and will support with any changes under ICS2. Businesses using the TSS will not need to register for ICS2. As per the new arrangements for consumer parcels moving from Great Britain to Northern Ireland that came into effect on 1 May 2025, safety and security declarations continue to not be required.

If she will make a comparative estimate of the potential impact of the EU Import Control System 2 on costs to businesses of the trade movements of goods (a) between Great Britain and Northern Ireland and (b) within other international internal markets.

The Import Control System 2 (ICS2) is the new safety and security system for certain goods moving by air, maritime, road or rail into Northern Ireland. Businesses moving goods between Great Britain and Northern Ireland can access the free-to-use Trader Support Service (TSS), who will continue to support businesses to meet the arrangements under the Windsor Framework and safety and security declarations, including ICS2. This means that businesses using the TSS to bring goods into Northern Ireland will not need to register for ICS2. As per the new arrangements for consumer parcels moving from Great Britain to Northern Ireland that came into effect on 1 May 2025, safety and security declarations continue to not be required.

What estimate she has made of the potential combined impact of the (a) Windsor Framework (i) red and (ii) green lane border crossing requirements and (b) the implementation of the EU Import Control System 2 from 1 September 2025 on costs to businesses.

The Import Control System 2 (ICS2) is the new safety and security system for certain goods moving by air, maritime, road or rail into Northern Ireland. Businesses moving goods between Great Britain and Northern Ireland can access the free-to-use Trader Support Service (TSS), who will continue to support businesses to meet the arrangements under the Windsor Framework and safety and security declarations, including ICS2. This means that businesses using the TSS to bring goods into Northern Ireland will not need to register for ICS2. As per the new arrangements for consumer parcels moving from Great Britain to Northern Ireland that came into effect on 1 May 2025, safety and security declarations continue to not be required.

What procedures HMRC (a) has and (b) plans to put in place for validating goods from Great Britain presented on the red lane at (i) Belfast, (ii) Larne, (iii) Warrenpoint and (iv) Foyle for release into the EU Single Market; how many (A) HMRC members of staff and (B) other government employees will be employed at the four ports to discharge these procedures from August 2025; what port infrastructure (1) has been (2) is being built at (a) Belfast, (b) Larne, (c) Warrenpoint and (d) Foyle to facilitate the discharging of these procedures; what the cost to the public purse has been of the construction of that infrastructure; and whether that infrastructure is (A) completed, (B) operational and (C) under construction.

Goods moving from Great Britain to the EU via Northern Ireland will complete a full customs declaration and pay the applicable rate of duty, subject to any waivers or reliefs, as an international goods movement. These customs declarations are validated electronically by HMRC’s Customs Declaration Service (CDS).There are no HMRC employed staff at ports in Northern Ireland, and HMRC does not have, and is not building, any port infrastructure at ports in Northern Ireland.

How much money HMRC has taken in (a) duties and (b) tariffs for the EU on goods moving from Great Britain to the EU at (i) Belfast, (ii) Larne, (iii) Warrenpoint and (iv) Foyle in 2025; and what is the value of any (A) duties and (B) tariffs outstanding.

HMRC is responsible for collecting customs duties on behalf of the UK Government, not the European Union. Under the Windsor Framework, where goods are moving from Great Britain to the EU via Northern Ireland, HMRC will charge the EU rate of duty. This duty is paid to HMRC and not remitted to the EU. HMRC publishes data on customs duties collected on an annual and monthly basis. However, this is provided on a national level and is not broken down into movements via specific ports. The information can be found here https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk. HMRC does not disclose the value of outstanding customs duties as this data may be commercially sensitive. HMRC has well established processes to collect duties that are due, such as duty deferment accounts.

Pursuant to the Answer of 16 December 2025 to Question 19620 on Public Expenditure: Northern Ireland, what the value of the Barnett consequential for 2025-26 to (a) Northern Ireland, (b) Wales and (c) Scotland is for the purpose of providing funding to the public sector to support them with the additional cost associated with changes to employer National Insurance Contributions policy; and when that payment will be made.

At Autumn Budget 2024, the Chancellor agreed to provide funding to the public sector to support them with the additional cost associated with changes to employer National Insurance Contributions policy.The devolved governments will receive funding through the Barnett formula in the usual way in 2025-26, including on this support. This is the normal operation of the funding arrangements as set out in the Statement of Funding Policy.  The outcome of the Barnett formula will be confirmed, and funding provided for all devolved governments at Main Estimates 2025-26.The devolved governments’ Phase 1 Spending Review 2025 settlements are growing in real terms in 2025-26 and are the largest spending review settlements in real terms of any settlements since devolution. The devolved governments are each receiving at least 20% more funding per person than equivalent UK Government spending in the rest of the UK. That translates into over £16 billion more in 2025-26.

How much (a) her Department has and (b) her Department's arms length bodies have spent on hospitality in (i) each of the last five years and (ii) since 5 July 2024.

We do not routinely publish this data, as has been the case under successive administrations. All Business Units within the Chancellor’s Department have a responsibility to carefully manage official hospitality costs and demonstrate good value for money. Details of ministerial and senior official hospitality are published on a quarterly basis, and are available on GOV.UK.

How much from the public purse the UK provided to the EU for any purpose in financial years (a) 2019-20, (b) 2020-21, (c) 2021-22, (d) 2022-23 and (e) 2023-24.

As part of the Withdrawal Agreement, the UK agreed the Financial Settlement with the EU. This provides a methodology for settling pre-existing UK financial obligations and is not a fixed amount.The European Union Finances Statement 2023 sets out HM Treasury’s estimates of the size of these obligations in more detail. As at 31st December 2023, the UK is estimated to have paid £23.8bn in net liabilities under the agreement since February 2020. HM Treasury will provide updated figures for 2024 in the next annual statement, expected in Spring 2025.Other payments to the EU, such as those under the Trade and Cooperation Agreement, are reported in departments' annual accounts and normal budgetary disclosures.