The background to the amendment is that EU excise laws provide the legal framework for the application of excise duty to alcohol, tobacco and mineral oil products and the minimum rates that apply. As a result of the Ireland and Northern Ireland protocol, EU excise laws will apply to and in Northern Ireland from the end of the UK transition period. The changes proposed in the amendment are designed to ensure that our primary legislation on excise is consistent with the protocol by including Northern Ireland in the definitions of "Member State" and "European Union". We have had this in respect of a number of other sections. While Northern Ireland will not be a member of the EU, it is being designated as a member state or in the EU under the Ireland and Northern Ireland protocol. We have had similar amendments on the same issue under other tax headings.

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