Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of introducing duty free shopping on arrival at ports in Great Britain.

Duty-free on arrival would place 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.