Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 5.87 of the Autumn Statement 2023, CP 977, published on 22 November 2023, until what date his Department will continue to accept (a) industry representations and (b) broader data on the VAT Retail Export Scheme.

The Government takes an ongoing interest in the VAT Retail Export Scheme and continues to accept industry representations. The Government has not set a deadline by which submissions must be received and HM Treasury continues to consider all evidence submitted by stakeholders.