The Government is committed to maintaining unfettered access for NI to the whole UK market, as well as full access to the EU market, along with our commitment to avoiding a hard border on the island of Ireland.<\/p>
Enabling duty-free shopping between Northern Ireland and the EU (of which Ireland is a member) without also introducing border controls on the island of Ireland would lead to significant distortions of trade as well as a significant revenue loss for both UK and Ireland, as it would otherwise create a legal route for unlimited amounts of alcohol and tobacco to flow into the UK market duty-free.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4064", "label" : {"_value" : "Biography information for Mr Steve Baker"} } , "answeringMemberConstituency" : {"_value" : "Wycombe"} , "answeringMemberPrinted" : {"_value" : "Mr Steve Baker"} , "dateOfAnswer" : {"_value" : "2024-05-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-05-17T15:25:31.06Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "53"} , "answeringDeptShortName" : {"_value" : "Cabinet Office"} , "answeringDeptSortName" : {"_value" : "Cabinet Office"} , "date" : {"_value" : "2024-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Duty Free Allowances: Northern Ireland"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Minister for the Cabinet Office, if he will hold discussions with (a) the Chancellor of the Exchequer and (b) other Cabinet colleagues on duty-free shopping in Northern Ireland airports when travelling to and from destinations in the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "26080"} , {"_about" : "http://data.parliament.uk/resources/1678459", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1678459/answer", "answerText" : {"_value" : "
The Government is committed to preserving frictionless movement of people and goods between Northern Ireland and Ireland. This is important to communities across Northern Ireland and would otherwise undermine the Belfast Good Friday Agreement.<\/p>
<\/p>
Enabling duty-free shopping between Northern Ireland and the EU (of which Ireland is a member) without also introducing border controls on the island of Ireland would lead to significant distortions of trade as well as a significant revenue loss for both UK and Ireland. This is because it would create a legal route for unlimited amounts of alcohol and tobacco to flow into the UK market duty-free.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-01-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-01-08T15:44:30.92Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-12-18", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Duty Free Allowances: Northern Ireland"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make it his policy to permit the sale of duty free goods to people on flights between Northern Ireland and EU airports.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "7290"} , {"_about" : "http://data.parliament.uk/resources/1277017", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1277017/answer", "answerText" : {"_value" : "
HMRC published guidance in the fourth quarter of 2020 relating to tax arrangements under the Northern Ireland Protocol, including duty free allowances, on GOV.UK. This guidance can be found through the following links:<\/p>
<\/p>
General guidance with respect to VAT: https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021<\/a><\/p> <\/p> General guidance with respect to excise: https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021#excise-movements-from-great-britain-to-northern-ireland-via-the-eu<\/a><\/p> <\/p> Guidance on duty-free allowances: https://www.gov.uk/duty-free-goods<\/a><\/p> <\/p>