VAT
VAT
Changes to VAT concessions at airports
Prior to 1 January 2021, VAT law allowed products that are subject to VAT to be sold free of any VAT, past security at airports, to customers travelling outside of the EU.
Customers travelling outside of the EU did not pay VAT on VATable items which were individually priced above £6.
From 1 January 2021, the Government no longer permits VAT relief on sales of goods to customers who are travelling outside of the EU.
VAT is now payable on all qualifying items, irrespective of a customer's destination.
We apologise for any inconvenience.
Further information on this is available at: www.gov.uk Business Brief 21 (2020)