Background to the Taxation (Post-Transition Period) Bill 2019-21

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