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

Download 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.

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
to

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

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

  1. Publication of response document.

  2. First published.