Commentary

RCB/21/20 Withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession

Part V16 Forms and other HMRC material

RCB/21/20 Withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession

RCB/21/20 Withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession

Revenue & Customs Brief, Issue 21. 11 December 2020

Purpose of this brief

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 (England, Scotland and Wales) when the Transition Period comes to an end on 31 December 2020.

Who needs to read this

You should read this brief if you are:

  1.  

    •     retailers that offer VAT RES

  2.  

    •     VAT refund agents

  3.  

    •     airport shops

  4.  

    •     visitors to the UK

Background

Tax free shopping (extra statutory concession

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial