Revenue and Customs Brief 21/2020 confirms the withdrawal of ‘airside’ tax-free shopping in the UK and the withdrawal of the VAT retail export scheme from Great Britain from 1 January 2021.
The tax-free shopping extra statutory concession (ESC 9.1) that allows retailers of goods sold in ports and airports to zero-rate sales to passengers departing for non-EU destinations is withdrawn with effect from 1 January 2021 throughout the UK.
The retail export scheme allows non-EU visitors to the EU to recover the VAT on purchases they make on the high street which they take home with them in their luggage. This scheme is withdrawn in GB. Purchases made in GB using the scheme on or before 31 December 2020 remain eligible for a refund under the terms and conditions that applied when the purchase was made. The scheme will continue to be available in NI with new rules for goods purchased in NI that are taken to GB.
Revenue and Customs Brief 21/2020 confirms the withdrawal of ‘airside’ tax-free shopping in the UK and the withdrawal of the VAT retail export scheme from Great Britain from 1 January 2021.
The tax-free shopping extra statutory concession (ESC 9.1) that allows retailers of goods sold in ports and airports to zero-rate sales to passengers departing for non-EU destinations is withdrawn with effect from 1 January 2021 throughout the UK.
The retail export scheme allows non-EU visitors to the EU to recover the VAT on purchases they make on the high street which they take home with them in their luggage. This scheme is withdrawn in GB. Purchases made in GB using the scheme on or before 31 December 2020 remain eligible for a refund under the terms and conditions that applied when the purchase was made. The scheme will continue to be available in NI with new rules for goods purchased in NI that are taken to GB.
