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.

From:
HM Revenue & Customs
Published
11 December 2020

Documents

Revenue and Customs Brief 21 (2020): withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession

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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.

Published 11 December 2020

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