HC Deb 04 May 1970 vol 801 c33W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer to what extent purchase tax, and other taxes, are paid by the numbers of persons who continually visit Great Britain from the countries of the Six engaged on daily shopping expeditions for household goods on their exporting these goods.

Mr. Taverne:

Ordinary retail purchases in this country by overseas visitors are not relieved from taxes except where goods liable to purchase tax are exported under the " personal export " or " over-the-counter " schemes, or where such goods are exported direct by post or by freight; this scheme operates without discrimination between countries.