Documents to download

This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020. Details of the Bill and accompanying documents can be found on the Bill page on Parliament’s website

As the Bill is a Bill of Aids and Supplies, it was introduced on Ways and Means Resolutions debated on 8 December 2020.

This briefing looks at:

  • The Northern Ireland Protocol and customs
  • Negotiations in the Joint Committee on tariffs on “at risk” goods
  • The Bill’s interaction with the UK Internal Market Bill
  • How negotiations on the EU-UK relationship will affect tariffs and decisions on “at risk” goods
  • Northern Ireland/Ireland border readiness
  • VAT under the Northern Ireland Protocol
  • Parliamentary procedure on Bills of Aids and Supplies and Money Bills

Documents to download

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