Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of introducing arrivals duty free policies in airports on (a) tax revenue and (b) job creation; and if he will make a statement.

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. 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.