Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of rules on duty-free shopping on demand for flights (a) to and (b) from EU destinations at airports in (i) Northern Ireland and (ii) the rest of the UK.

The Government remains committed to supporting the travel and tourism industries. As part of our support for the aviation industry, the Government regularly reviews flight data and considers it as part of policy making.

From 1^st January 2021, British passengers travelling to EU countries have been able to take advantage of duty-free shopping, bringing our approach to the EU in line with the rest of the world. Inbound personal allowances were also substantially increased.

The Government keeps all taxes under review as part of the tax policy making cycle and Budget process.