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Checks on Goods: Northern Ireland and Great Britain

Part of the debate – in the House of Commons at 10:39 am on 24th October 2019.

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Photo of Stephen Barclay Stephen Barclay The Secretary of State for Exiting the European Union 10:39 am, 24th October 2019

It will be for the Joint Committee to determine to what extent there is a material risk of any leakage to the integrity of the single market. I think the example the right hon. Gentleman raises is not the sort of size of trade that I would expect to be a risk to the integrity of the single market. The rules say that no VAT would apply if that catch from the vessel was for use by consumers in Northern Ireland. His question, quite rightly, related to some of that catch then going into the EU and going into the EU single market. As is the norm, if goods go into the EU single market then VAT would apply—[Interruption.] But not automatically. It would be for the Joint Committee to determine to what extent it is a significant issue. Perhaps another example would be where food goes to Northern Ireland but goes into ready meals. Then it would be within scope. If it goes to Northern Ireland and is consumed in a restaurant in Northern Ireland, it would not. That is the sort of issue the Joint Committee will get into.