Written questions

Carbon Emissions: Taxation

Commons · Question 89183 · Tabled 10 Nov 2025 · Department for Business and Trade · Official record

Answered 13 Nov 2025

Question

Asked by Jim Allister

To ask the Secretary of State for Business and Trade, what assessment he has made of the potential impact of the introduction of the Carbon Border Adjustment Mechanism on the functioning of the UK Internal Market for (a) the period 1 January 2026 - 31 Dec

Answer

Answered by Chris Bryant, 13 Nov 2025

The EU Carbon Border Adjustment Mechanism (CBAM) will apply in its definitive regime from January 2026 but will not apply in Northern Ireland. It could only apply with UK agreement and under Windsor Framework democratic safeguards. From 2027, UK CBAM will...