§ Lord Morris of ManchesterHer Majesty's Government:
What is the latest information available to Ministers on the impact, in the first full year following the abolition of Intra-European Union Duty-Free, on sales which were previously duty-free by European Union operators (airlines, airports and ferries); what review HM Customs and Excise are undertaking of the impact of abolition; and what representations they have had from the United Kingdom Travel Retail forum on the impact on United Kingdom operators. [HL4258]
§ Lord McIntosh of HaringeyThe Paymaster General has approved the terms of reference for a post-implementation review of the duty free successor regime. The terms of reference are available in the Library of the House. The Paymaster General expects to publish the findings of the review early in the New Year.
The review will concentrate on how well the successor regime is working and whether there are any further technical changes which can be made to improve its operation. The review will also assess the effect of the abolition of intra-EU duty free sales on the Exchequer receipts of excise duty and VAT.
The United Kingdom Travel Retail Forum have written to the Paymaster General and to Customs about the review, and their views will be taken during the course of the review.