Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make a comparative assessment of the potential impact of personal allowances on bringing excise and non-excise into the (a) UK and (b) EU on tax revenues.

Passengers arriving in Great Britain from outside the UK, and those arriving in Northern Ireland from outside the EU do not need to make a formal declaration for goods that fall within the allowances.

Consequently, we do not hold any information in relation to the tax revenue on goods brought into the UK that are within the permitted allowances. We also do not have access to information on EU tax revenue.

Therefore, we are unable to make a comparative assessment of the potential impact of personal allowances on UK and EU tax revenues.