The hon. Gentleman makes a fair point that is well evidenced; that is why the protocol needs fixing.
I have separately set out in a written statement to this House how the Government intend to respond to the budgetary issues that have arisen in Northern Ireland. I do not intend to go into the detail of the budget now, but right hon. and hon. Members will see from the written statement just how difficult the fiscal situation in Northern Ireland is at present. The Government will be bringing forward a separate budget Bill in which more detail will be provided, and no doubt this House will want to consider that Bill particularly carefully.