Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the European Commission's policy document entitled Review of the VAT rules applicable to travel and tourism sector: meeting with stakeholders, published on 19 October 2022, if he will make an assessment of the potential impact of the proposed introduction of arrivals duty free in the EU on trends in the level of departure sales at UK airports.

The UK has extended airside duty-free shopping to all passengers leaving the UK, including those travelling to the EU, meaning passengers can benefit from duty-free shopping in UK airports before travelling to their destination.

Whilst the Government has no plans to introduce duty-free for arrivals in the UK, we keep all tax policy under review and consider all available evidence.