Parliamentary Search

Commons Briefing paper by John Curtis, Dominic Webb and Antony Seely. It was first published on Tuesday, 8 December 2020. It was last updated on Tuesday, 8 December 2020.

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

Download full report

Secondary information

Type
Research briefing
Reference
CBP-9073 
Category
Briefing papers on bills
Related items
United Kingdom Internal Market Bill 2019-21
Wednesday, 9 September 2020
Bills
House of Commons
Taxation (Post-transition Period) Bill 2019-21
Tuesday, 8 December 2020
Bills
House of Commons
Subjects
Customs Borders Excise duties Government assistance Import duties Foreign companies Northern Ireland VAT Trade agreements UK trade with EU Brexit UK internal trade Northern Ireland Protocol
Legislation
United Kingdom Internal Market Bill 2019-21
Taxation (Post-transition Period) Bill 2019-21
Published by
International Affairs and Defence Section
Business and Transport Section
Economic Policy and Statistics Section
House of Commons Library
Link
View this Research briefing on researchbriefings.parliament.uk