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<p>The arrangements in Northern Ireland under the Windsor Framework guarantee Northern
Ireland’s position within the UK’s VAT area. The freedoms secured under the Windsor
Framework have already delivered benefits for NI people and businesses, including
the application of zero rates on the installation of energy-saving materials and the
UK-wide application of the changes agreed at Autumn Statement 2023, such as the removal
of VAT on period underwear. All the VAT and excise measures announced at Spring Budget
2024 apply UK-wide.</p>
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