Policy paper
Revenue and Customs Brief 21 (2020): withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession
This brief confirms the withdrawal of 'airside' tax-free shopping in the UK and the VAT Retail Export Scheme from Great Britain, following the UK transition.
Documents
Details
This brief confirms the withdrawal of ‘airside’ tax-free shopping in the UK and the withdrawal of the VAT Retail Export Scheme (VAT RES) from Great Britain (GB) (England, Scotland and Wales) when the Transition Period comes to an end on 31 December 2020.