Written questions by Allister.

How many businesses were referred to HMRC because they had outstanding supplementary declarations and or post-movement Internal Market Movement Information (IMMI) or their account, during: i) June 2025, ii) July 2025, iii) August 2025, iv) September 2025, v) October 2025, vi) November 2025, vii) December 2025, viii) January 2026 and ix) February 2026.

HMRC does not routinely share compliance data where its disclosure may undermine current or future enforcement action. HMRC takes a risk and intelligence-based approach to enforcement of trade obligations relating to the movement of goods. Since the introduction of the arrangements concerning goods movements into and out of Northern Ireland, HMRC has worked closely with the Trader Support Service (TSS) to ensure that traders understand their obligations, are offered support to meet them, and that proportionate steps are taken to enforce their compliance.

Food and Rural Affairs, if she will make an assessment of the potential impact of the (a) 2012 ban on conventional cages on the finances of producers with enriched colony cage systems and (b) five year transition period on competition between UK and EU producers.

The Government has carried out an assessment of the proposal to ban the keeping of laying hens, pullets in enriched colony cages and, as part of the consultation on laying hen cage reform, is seeking views on that assessment. The consultation also seeks additional evidence on how the proposals will affect egg production costs and current levels of imports and exports.

What assessment he has made of the potential impact of the British Council’s Study USA programme in Northern Ireland on career progression, global skills and economic mobility for university students, particularly those from lower-income backgrounds; and what steps he is taking to ensure support for students not otherwise able to access international study opportunities.

The British Council Study USA initiative is a great programme that has benefited the career development of many students in Northern Ireland over its 30 years. Skills and further/higher education is a devolved matter for the Northern Ireland Department for the Economy and we will continue to work closely with them to ensure the appropriate support for lower-income students wishing to study abroad is in place.

Commonwealth and Development Affairs, what assessment she has made of the potential impact of the British Council’s international education programmes, including the International School Award, Study USA and UK–Ukraine school partnerships, on the UK’s soft power and diplomatic objectives.

The British Council plays a crucial role supporting the UK's interests around the world, supported by its work on UK education, as well its work to promote UK arts and culture, and the English language. The Foreign, Commonwealth and Development Office is providing over £160 million Grant-in-Aid to the British Council this financial year, which underlines our continued support for their important work.

Food and Rural Affairs, pursuant to the Answer of 22 October 2025 to Question 82237 on Import Controls, whether the construction of the border control posts at (i) Belfast, (ii) Larne, (iii) Foyle and (iv) Warrenpoint had been completed by 2 March 2026 or whether any aspects of construction were ongoing or incomplete as of that date; how much and what proportion of the total costs of the construction of those posts had been paid by 2 March; and whether any further payments for construction have yet to be made.

In line with the commitments the Government has made under the Windsor Framework, construction of SPS Inspection Facilities at Belfast, Larne, Foyle, and Warrenpoint are in place and these facilities are operational. Remaining works at the 2 March were limited to minor snagging and commissioning activities in line with normal construction practice and include additional works at Larne which will enhance the live animal inspections already in place. The Government has committed a maximum funding envelope of £192.3 million. Of this envelope, Defra has spent £144.1 million up to the 02 March 2026 in relation to the construction of the SPS facilities. Further payments for construction have yet to be made in accordance with contractual terms, however the total expenditure is forecast to be within the maximum funding envelope.

What assessment he has made of the potential impact of the absence of pension rights on retired Full Time Reserve Royal Ulster Constabulary George Cross officers who served between 1972 and 1988; and what steps his Department is taking to support the finances and welfare of those affected.

The pension rights of retired police officers is a devolved matter for which the Department of Justice is responsible.

How much funding her Department provides to the Royal Veterinary College; and whether her Department has oversight of the RVC’s funding of the Centre for Environmental Justice.

The government provides funding to higher education (HE) providers in England on an annual basis through the Strategic Priorities Grant. This funding supports the teaching of expensive-to-deliver subjects such as science and engineering, access and participation of students from under-represented groups, and for world-leading specialist providers such as the Royal Veterinary College.Through this funding, the Royal Veterinary College has been allocated £12.5 million for the current academic year, 2025/26. Providers are independent and autonomous from government and are responsible for determining how best to use their funding to support teaching and students. Oversight of HE providers in England is the responsibility of the Office for Students.

What guidance her Department plans to issue on whether the planned elimination of the threshold-based customs duty relief applies to (a) business to business, (b) business to consumer and (c) private individual parcel movements.

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026. The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course. As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.

With reference to Council Regulation amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief, whether the duty to be paid on the movement of parcels from Great Britain to Northern Ireland will be paid by the person (a) sending the parcel in Great Britain and (b) receiving the parcel in Northern Ireland.

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026. The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course. As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.

When his Department plans to refurbish the Boer War Memorial at St Lucia Barracks in Omagh, County Tyrone.

The Department has no plans to refurbish the War Memorial at St Lucia Barracks, as the site is currently in the process of disposal. Responsibility for any future refurbishment will fall to the new owner. The memorial tablet to the fallen soldiers of the 2nd Battalion Royal Inniskilling Fusiliers is attached to a wall with listed status. It is itself considered to be part of that listed structure and therefore also protected. Monthly site inspections are conducted by our personnel to assess the buildings safety and security.

Media and Sport, what review mechanisms are in place in respect of long term sealing of archived documents; for how long documents in respect of Kincora in Northern Ireland will be sealed; and for what reason this length of time has been chosen.

Records held by The National Archives in respect of Kincora are predominantly available to the public. They do however contain some extracts that have been closed for various lengths of time as they contain personal data. A list of these records and their opening dates can be found via this link to The National Archives’ online catalogue, Discovery. Members of the public may submit Freedom of Information requests in relation to information that has been withheld and they will then be re-reviewed to check if any further content can be released.

Whether the PSNI informs her Department of the immigration status of victims and witnesses of crime in Northern Ireland.

PSNI may in the course of their duties refer individuals who are victims of crime to IE’s National Control and Command Unit for the purposes of establishing the individual’s immigration status and/or to support Home Office safeguarding processes.The decision to refer any individual falls to the Police Service of Northern Ireland. Further guidance and policy in relation to PSNI referrals to IE will need to be addressed to PSNI directly.

For what policy reason the Contracts for Difference (Sustainable Industry Rewards and Contract Budget Notice Amendments) Regulations 2026 do not apply to Northern Ireland; and what relevant legislation applies to Northern Ireland instead.

In June 2022, following consideration of integrating Northern Ireland (NI) into the Great Britain Contracts for Difference (CfD) scheme, former BEIS and Department for Economy (DfE) Ministers agreed that NI DfE would develop their own scheme with some advisory support from UK government. In September 2025, DfE published the Final Scheme Design for the Renewable Electricity Price Guarantee (REPG) scheme. Ports and factories in Northern Ireland remain eligible for the Clean Industry Bonus part of the CfD.

What recent steps he has taken to help support (a) safeguarding reform in Northern Ireland and (b) cross‑border learning with safeguarding regulators in England, Scotland and Wales under the Four Nations Memorandum of Understanding.

Safeguarding is a devolved matter and the development of safeguarding policy and legislation is the responsibility of the Northern Ireland Executive. This Government remains committed to working with partners across the UK to ensure the safety and protection of children and adults at risk. It is right that the four nations continue to collaborate to share best practices and maintain professional alignment across the United Kingdom.

Commonwealth and Development Affairs, what assessment her Department has made of the status of the Chinese People’s Association for Friendship with Foreign Countries (CPAFFC); and what guidance her Department has issued to devolved institutions on engagement with that organisation.

The Government is committed to engaging respectfully and constructively with the Devolved Governments on international‑facing issues, recognising their interests and the value of working together where appropriate. Devolved Governments are appropriately briefed on the risks and opportunities of working with China. International relations, however, remain a reserved matter for the UK Government.Engagement with China provides an important channel to address areas of concern and to cooperate where this aligns with UK interests.

With reference to the debate on the NI Remedial Order on 21 January 2026 and the Secretary of State for Northern Ireland’s recital of 800 legacy civil cases, how many of these are against the Ministry of Defence.

A total of 123 claims directed against the Ministry of Defence and other public bodies will be unfrozen under the Remedial Order. The Department is currently named as a defendant in 966 claims, including those restarting following the Remedial Order. However, itis not the primary or sole defendant in all of these cases.

Media and Sport, pursuant to the Answer of 9 December to Question 97452 on Gambling Taxation, whether remote gambling licence holders are permitted under legislation to advertise in Northern Ireland; and what plans she has to allocate Northern Ireland a share of the Statutory Gambling Levy funds raised from remote licence holders.

Section 5 of the Gambling (Licensing and Advertising) Act 2014 makes it an offence to advertise unlicensed remote gambling services in Northern Ireland. Any online operator who wishes to advertise their services in Northern Ireland must hold a licence from the Gambling Commission.Wider gambling regulation is devolved in Northern Ireland and, as such, developing the most appropriate approach to tackle gambling-related harm to help residents in Northern Ireland is a matter for the Northern Ireland Executive. The Gambling Levy Regulations are subject to the jurisdiction of the Gambling Act 2005 and so profits levied in Great Britain will provide funding for projects and services in Great Britain only. However, it is likely that there will be some indirect benefits of levy funding for citizens in Northern Ireland.DCMS officials have recently met with officials in Northern Ireland to discuss a wide range of issues. The Department stands ready to support the Northern Ireland Executive in their plans to strengthen gambling regulations.

What financial assistance has been given to Northern Ireland industry in each of the last 5 years under (a) the Industrial Development Act 1982 and (b) the Export and Investment Guarantee Act 1991.

Spend under the Industrial Development Act 1982 across the UK is reported in its annual reports (Industrial Development Act 1982: annual report - GOV.UK) and includes some support to Northern Ireland businesses, such as the Energy Intensive Industry, Music Export Growth and the Start Up Loan Schemes. Most NI industrial support is provided under the Industrial Development (Northern Ireland) Order 1982, for which the Northern Ireland Department for the Economy holds the spending details. Over the last five years, UK Export finance (UKEF) has provided hundreds of millions of pounds of support to businesses in Northern Ireland, including a loan guarantee for Wrightbus, based in North Antrim, enabling it to sell its zero-emission buses to markets in Europe and north America. Full details of the support provided by UKEF can be found online at: UK Export Finance: business supported - GOV.UK. UKEF does not publish a breakdown of support provided by UK nations or regions.

What is the value of environmental/carbon border charges that have applied to the movement of electricity from Great Britain to Northern Ireland as a result of moving from Great Britain, located in the UK Emissions Trading Scheme, into Northern Ireland, located in the European Union Emissions Trading Scheme for the purpose of electricity, as mandated by Article 9 and Annex 4 of the Windsor Framework, for each of the last four financial years.

The EU Carbon Border Adjustment Mechanism does not apply in Northern Ireland and there are therefore no carbon border charges Great Britain-Northern Ireland.

How much electricity has been moved from Great Britain to Northern Ireland in each of the last 10 financial years.

Quarterly electricity transfers from Scotland to Northern Ireland are published in Energy Trends table 5.6.