Consultation outcome

VAT: Retail Export Scheme

• From: HM Revenue & Customs
• Published: 1 July 2013
• Last updated: 19 December 2013 — See all updates

This consultation has concluded

Read the full outcome

VAT retail export scheme consultation response

PDF, 91.2 KB, 25 pages

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Detail of outcome

This document is a summary of responses received to the consultation. Following the consultation, the government will make a number of changes to the current scheme including improvements to passenger service at airports and a better compliance process at the point of sale. The government recognises that a digital approach to modernisation is the leading option. This is dependent on finding an acceptable means of funding to ensure value for money to the taxpayer. HMRC will set out a plan for taking this work forward in early 2014.

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Original consultation

Summary

HMRC would like to make the Retail Export Scheme easier to use and understand, and to limit opportunities for error and fraud.

This consultation ran from
1 July 2013 to 11:45pm on 30 September 2013

Consultation description

The VAT Retail Export Scheme (also known as Tax Free Shopping) allows non-European Union visitors to claim a refund of VAT on goods they buy and export from the European Union (EU) in their personal luggage.

This consultation invites general comments on options for redesigning the scheme and asks some specific questions relating to a number of possible changes.

Documents

VAT: Retail Export Scheme

PDF, 105 KB, 29 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 1 July 2013
Last updated 19 December 2013 + show all updates

1. 19 December 2013

   Publication of response document.

2. 1 July 2013

   First published.