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Written Question
Exports: VAT
Wednesday 16th November 2022

Asked by: Geoffrey Clifton-Brown (Conservative - North Cotswolds)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate his Department made of the annual cost of extending the VAT Retail Export Scheme to EU visitors in September 2020.

Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs

The Chancellor announced on 17 October 2022 that the Government will not be proceeding with plans to introduce a new VAT-free shopping scheme. This decision was included as part of the reversal of almost all of the tax measures set out in the Growth Plan on 23 September which have not been legislated for in Parliament. The Chancellor has taken these decisions to ensure the UK’s economic stability and to provide confidence in the Government’s commitment to fiscal discipline. The Chancellor made clear in his statement that the UK’s public finances must be on a sustainable path into the medium term.

Introducing VAT-free shopping would come at a significant fiscal cost as it would subsidise a large amount of tourist spending which already occurs without a tax relief in place.

The independent Office of Budget Responsibility published their assessment of the withdrawal of the previous VAT-free shopping schemes in November 2020. This showed that the withdrawal of VAT-free shopping would raise a significant amount of revenue and have a limited behavioural effect on decisions to visit, or spend, in the UK.


Speech in Commons Chamber - Mon 24 May 2021
Finance Bill

"Will the hon. Lady give way?..."
Geoffrey Clifton-Brown - View Speech

View all Geoffrey Clifton-Brown (Con - North Cotswolds) contributions to the debate on: Finance Bill

Speech in Commons Chamber - Mon 26 Apr 2021
Financial Services

"Who will be responsible for maintaining the list? Will it be Her Majesty’s Treasury? What will be the procedure to review it so that countries may come on to it and existing countries may come off it if they no longer meet the criteria?..."
Geoffrey Clifton-Brown - View Speech

View all Geoffrey Clifton-Brown (Con - North Cotswolds) contributions to the debate on: Financial Services

Speech in Commons Chamber - Wed 25 Nov 2020
Spending Review 2020 and OBR Forecast

"May I admire my right hon. Friend the Chancellor’s stamina in answering well over 90 questions? I also warmly welcome his statement this afternoon and in particular the £100 billion he announced on infrastructure spending, which includes some vital projects in my constituency, notably the levelling-up fund and the feasibility …..."
Geoffrey Clifton-Brown - View Speech

View all Geoffrey Clifton-Brown (Con - North Cotswolds) contributions to the debate on: Spending Review 2020 and OBR Forecast

Written Question
Exports: VAT
Monday 28th September 2020

Asked by: Geoffrey Clifton-Brown (Conservative - North Cotswolds)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the value of tax-free shopping sales in the UK; and what proportion of that spending is forecast to be retained in the UK once the VAT retail export scheme is withdrawn.

Answered by Kemi Badenoch - Leader of HM Official Opposition

The Government has announced that the VAT Retail Export Scheme will not be extended to EU visitors, and will be withdrawn for all non-EU visitors, following the end of the transition period. However, retailers will continue to be able to offer VAT-free shopping to non-EU visitors who purchase items in store and have them sent direct to their overseas addresses and this will be available to EU visitors following the end of the transition period.

The final costing will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.

The Government recognises the challenge these businesses face. The Chancellor announced the Winter Economy Plan on 24 September. This includes an extension to the temporary 5 per cent reduced rate of VAT on goods and services supplied by the tourism and hospitality sectors from 12 January to 31 March 2021. This alone provides continued support for the cash flow and viability of over 150,000 businesses and protection for 2.4 million jobs in the tourism and hospitality sectors. The plan also provides further support to businesses and jobs over the coming months.


Written Question
Exports: VAT
Monday 28th September 2020

Asked by: Geoffrey Clifton-Brown (Conservative - North Cotswolds)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate his Department has made of the potential number of job losses resulting from the ending of the VAT retail export scheme in the (a) retail and (b) tourism sectors.

Answered by Jesse Norman - Shadow Leader of the House of Commons

The Government has announced that the VAT Retail Export Scheme will not be extended to EU visitors, and will be withdrawn for all non-EU visitors, following the end of the transition period. However, retailers will continue to be able to offer VAT-free shopping to non-EU visitors who purchase items in store and have them sent direct to their overseas addresses and this will be available to EU visitors following the end of the transition period.

The final costing will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.

The Government recognises the challenge these businesses face. The Chancellor announced the Winter Economy Plan on 24 September. This includes an extension to the temporary 5 per cent reduced rate of VAT on goods and services supplied by the tourism and hospitality sectors from 12 January to 31 March 2021. This alone provides continued support for the cash flow and viability of over 150,000 businesses and protection for 2.4 million jobs in the tourism and hospitality sectors. The Plan also provides further support to businesses and jobs over the coming months.


Written Question
Exports: VAT
Monday 28th September 2020

Asked by: Geoffrey Clifton-Brown (Conservative - North Cotswolds)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential effect of the cessation of the VAT retail export scheme on the UK’s position as an international destination.

Answered by Jesse Norman - Shadow Leader of the House of Commons

The Government has announced that the VAT Retail Export Scheme will not be extended to EU visitors, and will be withdrawn for all non-EU visitors, following the end of the transition period. However, retailers will continue to be able to offer VAT-free shopping to non-EU visitors who purchase items in store and have them sent direct to their overseas addresses and this will be available to EU visitors following the end of the transition period.

The final costing will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.

The Government recognises the challenge these businesses face. The Chancellor announced the Winter Economy Plan on 24 September. This includes an extension to the temporary 5 per cent reduced rate of VAT on goods and services supplied by the tourism and hospitality sectors from 12 January to 31 March 2021. This alone provides continued support for the cash flow and viability of over 150,000 businesses and protection for 2.4 million jobs in the tourism and hospitality sectors. The Plan also provides further support to businesses and jobs over the coming months.


Written Question
Exports: VAT
Monday 28th September 2020

Asked by: Geoffrey Clifton-Brown (Conservative - North Cotswolds)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the cost of the VAT retail export scheme is to the public purse; and what estimate he has made of the savings that will accrue to the public purse as a result of the cessation of that scheme.

Answered by Jesse Norman - Shadow Leader of the House of Commons

The Government has announced that the VAT Retail Export Scheme will not be extended to EU visitors, and will be withdrawn for all non-EU visitors, following the end of the transition period. However, retailers will continue to be able to offer VAT-free shopping to non-EU visitors who purchase items in store and have them sent direct to their overseas addresses and this will be available to EU visitors following the end of the transition period.

The final costing will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.

The Government recognises the challenge these businesses face. The Chancellor announced the Winter Economy Plan on 24 September. This includes an extension to the temporary 5 per cent reduced rate of VAT on goods and services supplied by the tourism and hospitality sectors from 12 January to 31 March 2021. This alone provides continued support for the cash flow and viability of over 150,000 businesses and protection for 2.4 million jobs in the tourism and hospitality sectors. The Plan also provides further support to businesses and jobs over the coming months.


Written Question
Exports: VAT
Monday 28th September 2020

Asked by: Geoffrey Clifton-Brown (Conservative - North Cotswolds)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the value of spending by international visitors on goods and services other than tax-free shopping in the UK; and what proportion of that spending is forecast to be retained in the UK after the VAT retail export scheme is withdrawn.

Answered by Jesse Norman - Shadow Leader of the House of Commons

The Government has announced that the VAT Retail Export Scheme will not be extended to EU visitors, and will be withdrawn for all non-EU visitors, following the end of the transition period. However, retailers will continue to be able to offer VAT-free shopping to non-EU visitors who purchase items in store and have them sent direct to their overseas addresses and this will be available to EU visitors following the end of the transition period.

The final costing will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.

The Government recognises the challenge these businesses face. The Chancellor announced the Winter Economy Plan on 24 September. This includes an extension to the temporary 5 per cent reduced rate of VAT on goods and services supplied by the tourism and hospitality sectors from 12 January to 31 March 2021. This alone provides continued support for the cash flow and viability of over 150,000 businesses and protection for 2.4 million jobs in the tourism and hospitality sectors. The Plan also provides further support to businesses and jobs over the coming months.


Speech in Commons Chamber - Tue 17 Mar 2020
Economic Update

"Although I congratulate my right hon. Friend on the package he has worked very hard on, sadly, I received a phone call today from one of my employers, whose contract had been cancelled forthwith. He has had to lay off 1,000 people. There will be a lot of very anxious …..."
Geoffrey Clifton-Brown - View Speech

View all Geoffrey Clifton-Brown (Con - North Cotswolds) contributions to the debate on: Economic Update