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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.
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.