To ask His Majesty's Government what consideration they have given to reinstating VAT-free shopping for international visitors; and what assessment they have made of the impact that this would have on (1) tourism, (2) retail, (3) the hospitality sector, and (4) the overall economy.

Government analysis conducted in 2022 found that introducing a worldwide scheme could come at a fiscal cost of around £2 billion each year.

The government’s costings calculate the direct cost of the policy to the exchequer, taking into account behavioural effects. The wider economic impacts of the policy are considered by the OBR through the indirect effects process.