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<p>Tax-free shopping continues to be available for all non-UK visitors who purchase
items in store if they have them sent directly to their overseas address. This also
applies to overseas shoppers who buy from British businesses online and have items
delivered to their overseas address.</p><p> </p><p>The independent Office of Budget
Responsibility published their assessment of the withdrawal of the previous VAT-free
shopping schemes in November 2020. At the time, this showed that the withdrawal of
VAT-free shopping would raise a significant amount of revenue and have a limited effect
on decisions to visit, or spend, in Great Britain.</p><p> </p><p>The government is
accepting representations from industry on VAT-free shopping and considering these,
alongside broader data.</p><p> </p>
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