Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made any assessment of the potential impact duty free on arrivals stores could have on the revenue generation of (a) UK travel hubs and (b) Aberdeen Airport.

Duty-free on arrival, which would apply to inbound passengers, would impose additional pressure on the public finances, to which excise duty makes a significant contribution. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.

Although there are no plans to introduce such a scheme, the government keeps all taxes under review.