To ask the Chancellor of the Exchequer, what estimate he has made of the cost to (a) businesses and (b) the public purse of the customs checks to be implemented between Northern Ireland and the rest of the UK under the Prime Minister's EU Withdrawal Agreement; and what the timeframe is for the implementation of those customs checks.

As a responsible government, the Government will take into account both the internal cost and the cost to business to deliver on all aspects of the Withdrawal Agreement.

The Government’s impact assessment for the Withdrawal Agreement Bill sets out the direct impacts of the revised Ireland/Northern Ireland Protocol (published on 17 October 2019) in relation to the movement of goods between Northern Ireland and Great Britain.

Initial delivery assessments were a key consideration during the negotiations. Some changes will be needed to government and trade systems and processes in order to implement this arrangement and the Government will engage closely with affected businesses to ensure that delivery of any new requirements can take place as quickly and smoothly as possible.