RCB/21/20 Withdrawal of the VAT Retail Export Scheme and the tax-free shopping concessionRevenue & Customs Brief, Issue 21. 11 December 2020Purpose of this briefThis 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 thisYou should read this brief if you are: • retailers that offer VAT RES • VAT refund agents • airport shops • visitors to the UKBackgroundTax free shopping (extra statutory concession
Revenue & Customs Brief, Issue 21. 11 December 2020
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.
You should read this brief if you are:
• retailers that offer VAT RES
• VAT refund agents
• airport shops
• visitors to the UK
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.