VAT: Northern Ireland — Written Question

Question

Mr Angus MacDonald

Liberal Democrat — Inverness, Skye and West Ross-shire

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the VAT registration threshold on the UK’s obligations under the Protocol on Ireland/Northern Ireland as amended by the Windsor Framework.

Answer

Dan Tomlinson

VAT policy, including the VAT registration threshold, applies on a UK-wide basis and operates in Northern Ireland in line with the UK’s international obligations under the Windsor Framework.The VAT registration threshold is consistent with the operation o...

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