Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 November 2022 to Question 96553 on Duty Free Allowances, if he will publish the evidence which demonstrates that the introduction of arrivals duty free shopping in the UK would have a different impact from that experienced in Norway and Switzerland.

As mentioned in the answer to Question 96553, duty-free on arrival, which would apply to inbound passengers, would place additional pressure on the public finances to which excise duty makes a significant contribution.

Although there are no plans to introduce such a scheme, the Government keeps all taxes under review and considers all available evidence as part of the tax-policy making cycle.