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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, arriving from or going overseas (passengers). The following rules
will apply from 1 January 2021:</p><p>- Personal allowances will apply to passengers
entering England, Scotland and Wales from a destination outside of the United Kingdom,
with alcohol allowances significantly increased.</p><p>- Passengers travelling from
England, Scotland and Wales 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>- The VAT Retail Export Scheme
in England, Scotland and Wales will not be extended to passengers travelling to the
EU, and will be withdrawn for all passengers.</p><p>- The concessionary treatment
on tax-free sales for non-excise goods will be removed across England, Scotland, Wales
and Northern Ireland.</p>
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