What is the new agreeement?published at 11:37 Greenwich Mean Time 1 March 2023
As Rishi Sunak looks likely to use PMQs to sell his new post-Brexit trade agreement for Northern Ireland, here's some details on how the deal would work in practice:
- Goods from Britain destined for Northern Ireland will travel through a new "green lane", with a separate "red lane" for goods at risk of moving on to the EU
- Products coming into Northern Ireland through the green lane will see most checks and paperwork scrapped, while red lane goods will still be subject to normal checks
- A "Stormont brake" allows the Northern Ireland Assembly to raise an objection to "significantly different" EU rules which would apply in Northern Ireland
- UK VAT and excise rules will apply to Northern Ireland for alcoholic drinks for immediate consumption and immovable goods such as heat pumps. Previously EU VAT rules could be applied in Northern Ireland