Taxation (Post-transition Period) Bill

Part of the debate – in the House of Commons at 3:27 pm on 9th December 2020.

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Photo of Toby Perkins Toby Perkins Shadow Minister (Education) 3:27 pm, 9th December 2020

In many of these debates over the past four years, the Government have referred to “frictionless trade” between the mainland and Northern Ireland. The Government now say that they want VAT accounting treatment for goods moving between Great Britain and Northern Ireland to remain “as close as possible” to the current approach. Will the Minister confirm whether we have now accepted that frictionless trade is not possible? Can he tell us a little more about what “as close as possible” actually means for businesses in Northern Ireland that are looking forward to 1 January with some trepidation?