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<p>Ahead of the end of the transition period, the Government has announced the VAT
and excise duty treatment of goods purchased by individuals for personal use and carried
in their luggage to or from Great Britain. The following rules will apply from 1 January
2021:</p><p>- Passengers travelling from Great Britain to any destination outside
the United Kingdom will be able to purchase duty-free excise goods once they have
passed security controls at ports, airports, and international rail stations.</p><p>-
Personal allowances will apply to passengers entering Great Britain from a destination
outside of the United Kingdom, with alcohol allowances significantly increased.</p><p>-
The concessionary treatment on tax-free sales of non-excise goods and the VAT Retail
Export Scheme will not be extended to passengers travelling to the EU, and will be
withdrawn for all passengers.</p><p> </p><p>The concessionary treatment on tax-free
sales currently affects airports that fly to non-EU destinations. The extension of
duty-free sales to EU bound passengers will be a significant boost to all airports
in England, Scotland and Wales, including Gatwick and smaller regional airports which
have not been able to offer duty-free before.</p><p><strong> </strong></p><p>The Government
also recognises the challenges the aviation sector is facing as it recovers from the
impacts of Covid-19 and has supported the sector throughout the pandemic, and continues
to do so, including schemes to raise capital, flexibilities with tax bills, and financial
support for employees.</p><p> </p>
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