Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether it is his Department's policy to ensure that a return of duty free sales is available to passengers leaving the UK for the EU after December 2020.

The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.