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<p>The establishment of an enterprise zone in Northern Ireland is a matter for the
Northern Ireland Executive.</p><p> </p><p>In the 2013 economic pact between the UK
government and the Northern Ireland Executive, ‘Building a Prosperous and United Community’,
we agreed to consider designating a range of sites within any Northern Ireland Enterprise
Zone as designated areas for Enhanced Capital Allowances, should the Executive propose
them.</p><p> </p><p>This year, we delivered the necessary legislation to provide for
Enhanced Capital Allowances in the Executive’s pilot Coleraine Enterprise Zone.</p>
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