HC Deb 03 November 1980 vol 991 cc462-3W
Mr. Adley

asked the Chancellor of the Exchequer whether, in the light of his answers on 30 July, Official Report, c. 715–16, it is possible for visitors to the United Kingdom to consume or distribute goods bought in the United Kingdom under the personal export scheme.

Mr. Peter Rees

No. The basis of relief for goods bought under the personal export schemes is that they are exported intact by the purchaser. Consumption or distribution in the United Kingdom of goods bought under the scheme would be inconsistent with the requirement. Visitors to this country are expected to pay taxes on goods disposed of in this country in the same way as British nationals.