Written Question·Treasury·UIN 95354
VAT: Northern Ireland
Tabled: 27 November 2025
Answered: 4 December 2025
Question
Sorcha Eastwood
Alliance — Lagan Valley
To ask the Chancellor of the Exchequer, what steps she is taking to improve awareness and acceptance of XI VAT numbers among businesses outside Northern Ireland.
Answer
Dan TomlinsonHMRC has published guidance on GOV.UK setting out the requirements for any business trading in goods between the EU and Northern Ireland and the need for an XI VAT number.