Written questions by Allister.

What assessment he has made of the potential impact of the introduction of the Carbon Border Adjustment Mechanism on the functioning of the UK Internal Market for (a) the period 1 January 2026 - 31 December 2026 and (b) the period 1 January 2027 onwards, and what steps he taken to prepare businesses for the legislation.

The EU Carbon Border Adjustment Mechanism (CBAM) will apply in its definitive regime from January 2026 but will not apply in Northern Ireland. It could only apply with UK agreement and under Windsor Framework democratic safeguards. From 2027, UK CBAM will apply across the entire UK, including Northern Ireland, ensuring consistent requirements for businesses.To support business readiness for EU CBAM, the Department for Business and Trade has compiled a comprehensive support package, including Export Support Service (ESS), webinars, and an upcoming explainer on business.gov.uk, signposting to relevant European Commission resources. This package is informed by extensive engagement with businesses.

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.

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.

Pursuant to the Answer of 28 February 2025 to Question 31221 on Carbon Emissions: UK Trade with EU, if he will make a comparative estimate of the potential impact of the Carbon Border Adjustment Mechanism on the price of electricity in (a) Northern Ireland and (b) Great Britain after 1 January 2026.

I refer the Hon. Member to the answer given on 28 February 2025 to Question 31221 The EU’s Carbon Border Adjustment Mechanism (CBAM) is in an implementation period until January 2026 and applies to exports of electricity to the EU but not electricity for the UK market. The EU Commission has said that it intends to finalise the regulation via legislation over 2025. It remains difficult to conduct an accurate assessment of any potential impacts.The UK will continue to engage closely with the EU as it finalises the CBAM and will continue to raise the need for clarity on the practical implementation of the CBAM for trade in electricity, given the challenges involved. Alongside this, to support business readiness for the EU CBAM, the Department for Business and Trade offers a comprehensive support package through 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.

Food and Rural Affairs, whether the implementation of Windsor Framework rules governing the distribution of veterinary medicines in Northern Ireland from 1 January 2026 will impact (a) GB online retailers selling consumers in Northern Ireland veterinary diet foods for animals experiencing specific conditions and (b) the sale of veterinary medicines that must be prescribed.

a) Veterinary diet foods are not classified as veterinary medicines; therefore, they can continue to be supplied in the same way as they are now. b) Authorised veterinary medicines sold in Northern Ireland, prescribed or otherwise, will need to be manufactured in the EU or Northern Ireland in order to comply with the changes that will take effect from 1 January 2026. If those medicines move from GB or through GB, then the batch testing and release activities will need to be repeated before they are placed on the market in Northern Ireland. The Government has introduced two schemes to complement the prescribing cascade to help ensure vets are able to prescribe the medicines needed to protect animal health and welfare.

Food and Rural Affairs, what her Department's policy is on the sale of goods bearing Not for EU labels in Northern Ireland to visitors who reside in the Republic of Ireland.

The ‘Not for EU’ labelling requirements are a necessary means of ensuring goods moved from Great Britain to Northern Ireland through the Northern Ireland Retail Movement Scheme (NIRMS) are only sold to consumers in Northern Ireland. The Windsor Framework does not stipulate a place of residence for those consumers.

Food and Rural Affairs, pursuant to the Answer of 10 July 2025 to Question 83716 on Food Labelling, will vegan sausages made in Great Britain and sold in Northern Ireland require packing that describes the product without the word 'sausages'.

The Northern Ireland Retail Movement Scheme (NIRMS) allows products which meet GB consumer protection and marketing standards to move to Northern Ireland for sale. Therefore, vegan sausages entering Northern Ireland from Great Britain using NIRMS would continue to be able to be packaged and sold as sausages, like in the rest of the United Kingdom. The Government will continue to monitor changes to EU regulations, noting that the European Parliament’s position on this matter would require approval from the other EU institutions to become law. Furthermore, any new EU rules are subject to the democratic scrutiny arrangements under the Windsor Framework.

Food and Rural Affairs, with reference to para 23 of her Department's policy paper entitled Protecting Animal Health: The Government’s Approach to Veterinary Medicines in Northern Ireland, updated on 19 June 2025, how the proposed Veterinary Medicines Health Situation Scheme will permit the use of suitable alternative products from outside Northern Ireland if required; and what steps she plans to take to ensure relevant obligations under (a) the IE/NI Protocol and (b) the pharmaceutical acquis of the Union are met.

The Veterinary Medicines Health Situation Scheme allows the Veterinary Medicines Directorate (VMD) to provide temporary authorisation for EU veterinary medicines where the animal or public health or welfare situation requires. The new guidance sets out the criteria VMD will use to judge whether a temporary authorisation is necessary. In accordance with the Windsor Framework, EU legislation in relation to veterinary medicines applies in Northern Ireland. The schemes we have introduced are compliant with EU law.

Food and Rural Affairs, with reference to paragraph 27 of her Department's policy paper entitled Protecting Animal Health: The The Government’s Approach to Veterinary Medicines in Northern Ireland, updated on 19 June 2025, how the proposed Veterinary Medicines Internal Market Scheme will allow vets to use specific individual medicines not authorised or available in Northern Ireland when needed; and what steps she is taking to ensure relevant obligations under (a) the IE/NI Protocol and (b) the pharmaceutical acquis of the Union are met.

The Veterinary Medicines Internal Market Scheme (VMIMS) builds on the existing cascade system that is well known to vets. It removes the requirement for a Special Import Certificate for products sourced from Great Britain under the cascade that are not vaccines. The additional guidance clarifies how vets can source medicines under the VMIMS scheme in response to industry feedback. The VMIMS aims to reduce administrative burden on vets when seeking alternative products from GB that are not vaccines. In accordance with the Windsor Framework, EU legislation in relation to veterinary medicines applies in Northern Ireland. The schemes we have introduced are compliant with EU law.

Commonwealth and Development Affairs, what protocols govern the President of the Republic of Ireland carrying out engagements in Northern Ireland; and whether the UK Government is (a) notified and (b) required to consent in advance of such visits.

There is no formal requirement for a Head of State to notify the UK Government ahead of a visit to the UK. In practice, most foreign governments do notify the UK government ahead of visits, particularly to discuss security arrangements.

How many immigration enforcement raids have taken place in each of the last five years in Northern Ireland.

To maintain the highest standards of accuracy, the Home Office prefers to refer to published data, as this has been subject to rigorous quality assurance under National Statistics protocols prior to publication. Information about how many Immigration Enforcement raids have taken place in each of the last five years in Northern Ireland is not available in our published data.Our published national data on enforcement activity is available at the: Immigration system statistics, year ending June 2025 - GOV.UK

What estimate he has made of the amount spent on Universal Credit payments to people with refugee status in each region of the UK in each of the last ten years; and what assessment he has made of the potential impact of that spending on departmental (a) planning and (b) resource allocation.

The expenditure information requested is not readily available and to provide it would incur disproportionate cost.

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 data his Department holds on the (a) number of convictions for crimes committed against (i) churches and (ii) other Christian places of worship in Northern Ireland since 2010 and (b) proportion of religious premises offences that represents.

Data centrally held by the Ministry of Justice covers convictions in England and Wales and does not contain any information regarding Northern Ireland. Offences committed against places of worship in Northern Ireland is a devolved issue for the Executive in Northern Ireland.

What information her Department holds on the employment rate of refugees in Northern Ireland in each of the last ten years.

Data on refugees by location and nationality is available in the Immigration System Statistics Quarterly Release on GOV.UK.Information on resettled refugees by UK region can be found in Table Res_D01, and by nationality in Table Res_D02 of the Resettlement Detailed Datasets.Data on asylum seekers receiving support, broken down by nationality and UK region, is published in Table Asy_D09 of the Asylum Support Datasets.Please note that individuals only receive refugee status once their asylum claim is granted. The Home Office does not track the addresses of those granted refugee status, and refugees are free to relocate within the UK or leave the country.The latest available data covers up to the end of June 2025. Guidance on using the datasets can be found on the ‘Notes’ page of the workbook.The Home Office does not hold data on the employment rate of refugees in Northern Ireland. The employment rate of refugees in England and Wales between 2015 and 2021 was 37% for asylum route refugees and 12% for resettlement refugees.

Commonwealth and Development Affairs, whether she has made representations to her Finnish counterpart on the case of Dr Päivi Räsänen; and what diplomatic steps she is taking to (a) promote and (b) help safeguard freedom of speech across Europe.

The specific case raised by the Hon Member is a matter for the Finnish authorities.Separately from this, we regularly reaffirm our support for the protection of LGBT+ rights and measures to prevent discrimination against the LGBT+ community globally.Equally we support freedom of expression as a fundamental right and we have a long history of promoting freedom of expression globally, underpinned by our commitment to the Universal Declaration of Human Rights.We will continue to highlight the importance of freedom of expression and freedom of religion or belief and regularly work with other diplomatic partners in this regard.

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.

How many hotels are being used as contingency accommodation for irregular migrants in Northern Ireland.

Northern Ireland is not a dispersal area and asylum seekers are therefore not routed between Northern Ireland and Great Britain, Northern Ireland’s asylum population is however, proportionate to its population when compared to the UK. Because Northern Ireland is not a dispersal area, only those claiming asylum in Northern Ireland are accommodated there.For the safety, security and wellbeing of staff and those being accommodated, the Home Office does not disclose information about accommodation sites.However, data on the number of supported asylum seekers in accommodation, including contingency, by local authority (including Northern Ireland) can be found within the Asy_D11 tab for our most recent statistics release: Immigration system statistics data tables - GOV.UK.

How many refugees there are by nationality in Northern Ireland.

Data on refugees by location and nationality is published in the Immigration system statistics quarterly release - GOV.UK.Data on resettled refugees by UK region is published in table Res_D01 and by nationality in table Res_D02 of the resettlement detailed datasets.Data on asylum seekers in receipt of support, by nationality and UK region, is published in table Asy_D09 of the asylum support datasets. An asylum seeker does not receive refugee status until after their claim is granted refugee permission. Please note that the Home Office does not track the addresses of those granted refugee status, and refugees are free to move around the UK or leave. The latest data is available up to the end of June 2025. Information on how to use the datasets can be found in the ‘Notes’ page of the workbook.