VAT: Northern Ireland

Treasury written question – answered on 22nd September 2020.

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Photo of Lord Empey Lord Empey UUP

To ask Her Majesty's Government whether value added tax rates (1) will, or (2) have the potential to, vary between Northern Ireland and Great Britain after the end of the transition period.

Photo of Lord Agnew of Oulton Lord Agnew of Oulton Minister of State (HM Treasury), Minister of State (Cabinet Office)

The Northern Ireland Protocol ensures that Northern Ireland remains part of the UK’s VAT system. Its provisions on VAT rates provide the flexibility to introduce certain new zero and reduced rates in Northern Ireland. For example, this agreement allows the Government to meet its commitment of introducing a zero-rate for women’s sanitary products.

VAT raises a significant amount of revenue and plays an important part in funding the Government's spending priorities. While all taxes are kept under review, there are currently no plans to introduce any other zero or reduced rates of VAT.

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