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The withdrawal of ‘airside’ tax-free shopping in the UK and of the VAT retail export scheme from Great Britain from 31 December 2020 has been confirmed in Revenue and Customs Brief 21/2020.
The tax-free shopping extra statutory concession (ESC 9.1) that allows retailers of goods sold in ports and airports to zero rate sales to passengers departing for non-EU destinations will be withdrawn with effect from 1 January 2021 throughout the UK.
Purchases made in Great Britain using the VAT retail export scheme on or before 31 December 2020 remain eligible for a refund under the terms and conditions that applied when the item was bought. Visitors should continue to lodge their claims for these purchases when they leave the EU.
The scheme will continue to be available in Northern Ireland with some special rules for goods purchased in Northern Ireland that are taken to Great Britain and some additional records that will need to be kept.
