SCHEDULE 8 Zero-rating
Part II The Groups
Group 14— Tax-free shops
Item No
1
The supply, by a person in the course of carrying on business in a tax-free shop, to a traveller making a relevant journey, of goods which are of either of the following descriptions—
(a)
goods not included in the first column of the following Table which do not exceed a value of F1£75 in aggregate and which are to be carried in the traveller’s personal luggage; or
(b)
goods included in the first column of the following Table which do not exceed the quantities set out in the second column of that Table and which are to be carried in the traveller’s personal luggage.
Goods | Quantity |
|---|---|
Alcoholic beverages: | |
(a) with an alcoholic strength of more than 22% by volume | 1 litre |
or | |
with an alcoholic strength of not more than 22% by volume, fortified wines and sparkling wines (including made-wines) | 2 litres |
(b) still wines (including made-wines) | 2 litres |
Perfume and Toilet Water | |
Perfume | 60 ml |
Toilet Water | 250 ml |
Tobacco products: | |
Cigarettes | 200 |
or | |
Cigarillos | 100 |
or | |
Cigars | 50 |
or | |
Smoking tobacco | 250 grammes |