Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential benefits of introducing duty free stores on arrival to the UK.
Duty-free on arrival, which would apply to inbound passengers, would impose additional pressure on the public finances, to which excise duty makes a significant contribution. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.
Although there are no plans to introduce such a scheme, the government keeps all taxes under review.