That this House expresses its concern at the Government's decision to abolish the VAT Retail Export Scheme, otherwise known as tax-free shopping, from 1 January 2021 with inaccurate determinations having been made of the impact of that decision; acknowledges that since that decision was announced, businesses have been facing the challenges posed by new covid-19 restrictions and that that decision will worsen that situation; believes that by implementing that decision thousands of job losses could be caused around the UK; recognises that since that announcement, France has lowered its threshold for international shoppers to claim back VAT and Ireland has extended its scheme to include the UK, making the UK the least competitive market in Europe for international shoppers; notes that no businesses have spoken up publicly in favour of that move but many have warned of its consequences; calls on the Government to avoid causing significant damage to the retail and hospitality sector in the UK and to not bring forward the required legislation to implement that decision; and further calls on hon. Members to vote to annul any Statutory Instrument on that matter if it is laid before this House.

That this House expresses its concern at the Government's decision to abolish the VAT Retail Export Scheme, otherwise known as tax-free shopping, from 1 January 2021 with inaccurate determinations having been made of the impact of that decision; acknowledges that since that decision was announced, businesses have been facing the...

That this House notes the recent Government consultation on the continuation of duty and tax-free shopping for visitors from outside the EU, including the published summary of responses which indicated a majority of respondents supported the continuation of the VAT Retail Export Scheme (VAT RES) and the airside Extra Statutory Concession (ESC); expresses concern that despite those responses, HM Treasury has indicated that it plans to scrap the RES and ESC schemes at the beginning of 2021; further notes that those schemes support hundreds of jobs at Glasgow, Edinburgh, and Aberdeen Airports and across the wider Scottish retail and aviation sectors at a time when the economy faces its biggest set of challenges since World War Two; understands the removal of RES and ECS will directly result in the loss of hundreds of jobs in Scotland and thousands around the UK; and calls on the Government to abandon its plans to end RES and ECS and engage in real dialogue with businesses and trade unions on how best to support retail and aviation employment in the future.

That this House notes the recent Government consultation on the continuation of duty and tax-free shopping for visitors from outside the EU, including the published summary of responses which indicated a majority of respondents supported the continuation of the VAT Retail Export Scheme (VAT RES) and the airside Extra Statutory...

That this House recognises the work done by WUKA Wear who have worked hard to promote the use of reusable menstrual products; references research carried out by WUKA Wear which found that 4.3 billion menstrual products are used each year, all of which goes to landfill or ends up in the ocean; notes that reusable period pants, which are environmentally friendly are an effective method to combat this; believes that period pants should have the 20 per cent VAT removed; notes with regret the Government’s recent announcement which suggests they will consider removing VAT on period pants for children under the age of 14 and with size limitations, which reinforces harmful body ideals and negates the reality that menstruation can occur after the age of 14; further recognises that all menstrual products are essential items and should be exempt from VAT; and calls on the Government to reconsider its position and remove the 20 per cent VAT on period pants and all other menstrual products.

That this House recognises the work done by WUKA Wear who have worked hard to promote the use of reusable menstrual products; references research carried out by WUKA Wear which found that 4.3 billion menstrual products are used each year, all of which goes to landfill or ends up in...

That this House calls for sunscreen to be reclassified as an essential healthcare item and therefore be exempted from VAT, given the important role it plays in preventing serious health conditions like skin cancer; understands that sunscreen is currently classified as a cosmetic product in the UK and is therefore subject to 20 per cent VAT, which adds around £1.50 to the cost of each bottle; recognises that Cancer Research UK has concluded that being sunburnt once every two years can triple the risk of melanoma skin cancer, and that melanoma skin cancer incidence rates have more than doubled in the UK since the early 1990s; and calls on the UK Government to therefore take action to remove VAT on this essential product to make it more affordable and to encourage people to protect themselves from the harmful effects of the sun.

That this House calls for sunscreen to be reclassified as an essential healthcare item and therefore be exempted from VAT, given the important role it plays in preventing serious health conditions like skin cancer; understands that sunscreen is currently classified as a cosmetic product in the UK and is therefore...

That this House welcomes the Government action on axing the reading tax on e-books to bring the rate of VAT in line with print books; notes with concern that audiobooks still carry the full rate of VAT; believes that audiobooks are vital for millions of people in the UK with visual impairments, dyslexia or other reading disabilities and should not be treated as a luxury; notes that many European countries have recently adjusted their rates of VAT on audiobooks and e-books to bring them into line with the treatment of physical books; and calls on the Government to immediately review the VAT treatment of audiobooks and to bring forward legislation to remove VAT from audiobooks in a timely fashion.

That this House welcomes the Government action on axing the reading tax on e-books to bring the rate of VAT in line with print books; notes with concern that audiobooks still carry the full rate of VAT; believes that audiobooks are vital for millions of people in the UK with...