Question follow-through · 95271

Carbon Emissions: Northern Ireland

To ask the Chancellor of the Exchequer, whether businesses moving goods from Great Britain to Northern Ireland will be required to meet additional requirements as a result of the introduction of the EU Carbon Border Adjustment Mechanism on 1 January 2026.

answeredJim AllisterTreasury

About this written question

A written question asks a government minister for information in writing. Parliament publishes the question and any answer.

Answering body
Treasury
Tabled
27 Nov 2025
Target answer date
3 Dec 2025
Answer
3 Dec 2025 · 6 calendar days after tabling

Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.

Votes on this topic

These Commons divisions share a topic label. The question did not necessarily lead to a vote.

Recorded timeline

  1. 27 Nov 2025

    Question tabled

    To ask the Chancellor of the Exchequer, whether businesses moving goods from Great Britain to Northern Ireland will be required to meet additional requirements as a result of the introduction of the EU Carbon Border Adjustment Mechanism on 1 January 2026.

  2. 3 Dec 2025

    Target answer date

    Date supplied by the official written-questions record.

  3. 3 Dec 2025

    Answer published

    The EU Carbon Border Adjustment Mechanism (CBAM) does not apply in Northern Ireland. Business in Northern Ireland, like all businesses in the UK, may need to provide information to their EU-based importers to help them meet their requirements under the EU...

Open official record

Official data retrieved 28 Sept 2026.

Later records

Possible follow-up questions

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UK Internal Trade: Northern Ireland

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UK Internal Trade: Northern Ireland

20 May 2026 · To ask the Chancellor of the Exchequer, whether in order to have effect in relation to movements of parcels from Great Britain to Northern Ireland, Council Regulation (EU) 2026/382, of 11 February 2026, will require the UK to make any legislative changes.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Public Expenditure: Northern Ireland

11 Jun 2026 · To ask the Chancellor of the Exchequer, to list chronologically the dates, the amounts and the purposes, of each new Barnett Consequential allocation made by the Treasury in relation to Northern Ireland from 1 January 2020 until the present.

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Agriculture: VAT

9 Sept 2026 · To ask the Chancellor of the Exchequer, with reference to HMRC's letter of 21 August 2026 (ref CEDEL/4628028/2026), whether he plans to commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Irela

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Agriculture: VAT

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Unreviewed candidateSame MP and department; topic relationship is unreviewed

Agriculture: VAT

9 Sept 2026 · To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of over-compensation in the Republic of Ireland’s flat-rate farmer scheme on Northern Ireland producers competing in the same market.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Agriculture: VAT

9 Sept 2026 · To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of the judgment of the Court of Justice of 12 October 2017 in Case C-262/16 on the operation of agricultural flat-rate schemes on the island of Ireland.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Agriculture: VAT

9 Sept 2026 · To ask the Chancellor of the Exchequer, with reference to HMRC’s letter of 21 August 2026 (ref. CEDEL/4628028/2026), on what date the Government became aware of the review undertaken by the Irish authorities referred to in the second paragraph of that rep

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Written question 30135

15 Sept 2026 · To ask the Chancellor of the Exchequer, with reference to HMRC's letter of 21 August 2026, ref CEDEL/4628028/2026, if he will commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.