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I strongly welcome the Chancellor’s Autumn Statement today which takes forward this government’s commitment to build an economy that works for everyone, in Northern Ireland and the whole of our United Kingdom.

I’m confident the new arrangements will hugely improve the customer experience and compliance at our visitor moorings, and increase our revenue. It’s good news for boaters, and for us.

Mr Speaker, there is understandable public concern that the pitch is tilted in favour of large multinational groups which are able to use cross-border structures to manage their tax liabilities.

But we must sustain this effort over the long term if we are to make a lasting difference to the UK’s productivity performance.

The checklists have been revised to put more focus on the most common errors and how these can be avoided. But there is no change to our requirements when submitting bills.