This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.
Documents to download
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The local government resource review (82 KB, PDF)
This paper is no longer being updated. For related information, please see Library briefing no. 07538, Reviewing and reforming local government finance.
Documents to download
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The local government resource review (82 KB, PDF)
Related posts
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This note discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s decision, announced in the March 2000 Budget, to introduce a 5% rate on sanitary protection, the lowest rate then permissible due to EU VAT rules, and the current Government’s announcement in the 2020 Budget that a zero rate will apply from 1 January 2021.
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The EU & UK have agreed how to fully implement the Northern Ireland Protocol, after coming to decisions in the EU-UK Joint Committee. The Joint Committee have agreed rules on how goods will move between Northern Ireland and Great Britain, including how they can avoid tariffs. These rules will come into force regardless if the EU & UK agree a future relationship or if there is "no deal" . The two sides have also agreed for some temporary grace periods for goods such as Agri-food and medicines, to give Northern Ireland businesses time to prepare for the new rules and checks.
