Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the successes of duty free on arrival stores in the 65 other countries that have legislated for these; and whether they intend to assess the potential merits of implementing arrivals duty free in the UK.

Duty-free on arrival would place additional pressure on the public finances to which excise duty makes a significant contribution. Tax generated by the Government helps fund key spending priorities such as important public services, including the NHS, education, and defence.

Although there are no plans to introduce a duty-free on arrival scheme, the Government keeps all taxes under review and welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.