Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has received any independent research on the impact of duty free on arrivals stores in other countries.
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.