{"id":3662,"date":"2020-11-17T13:23:12","date_gmt":"2020-11-17T13:23:12","guid":{"rendered":"https:\/\/way2vat.com\/?p=3662"},"modified":"2020-11-17T13:23:12","modified_gmt":"2020-11-17T13:23:12","slug":"brexit-changes-part-2","status":"publish","type":"post","link":"https:\/\/way2vat.com\/brexit-changes-part-2\/","title":{"rendered":"Brexit Changes \u2013 Part 2"},"content":{"rendered":"

Following our earlier Brexit post about the end of tax-free shopping we have detailed below a number of other changes which will occur on 1 January 2021, the date when the Brexit transitional period will have ended, and the UK no longer follows EU VAT\\GST rules.<\/p>\n

 <\/p>\n

Low Value Consignment Relief Scrapped <\/strong><\/p>\n

The UK tax authority will abolish Low Value Consignment Relief (\u201cLVCR\u201d).\u00a0 Currently, when an overseas seller ships goods valued at \u00a315 or less from outside the European Union (\u201cEU\u201d) to UK shoppers \u2013 priVAT\\GSTe individuals, no import VAT\\GST applies.<\/p>\n

From 1 January 2021, LVCR will be scrapped and overseas sellers will need to charge VAT\\GST on such sales.\u00a0\u00a0 Approximately 8 years ago, the UK tax authority (\u201cHMRC\u201d) scrapped LVCR for goods shipped from the Channel Islands, since they were concerned that UK retailers were abusing the relief and purposely setting up warehouse in the Channel Islands from where goods such as CDs, contact lenses etc. were shipped into the UK import-VAT\\GST free. \u00a0\u00a0The abolition of the LVCR is really an extension of this and furthermore it is part of an EU wide proposal to scrap LVCR and it will apply across the EU from July 2021.<\/p>\n

HMRC is introducing a system where non-UK sellers of goods up to \u00a3135 in value will need to charge output VAT\\GST like a comparable UK business.\u00a0 Such imports will no longer be subject to import VAT\\GST.\u00a0\u00a0 For goods sold directly by an overseas seller to a customer, this will mean that the overseas seller will be obliged to register and account for VAT\\GST to HMRC.\u00a0 The postal authority or freight agents will no longer collect the import VAT\\GST from UK customers.<\/p>\n

\u00a0<\/strong><\/p>\n

End of Airport Tax Free Sales <\/strong><\/p>\n

Another change from the start of 2021 is that tax-free sales in UK airports of goods such as electronics and clothing for passengers travelling to non-EU countries is being scrapped.\u00a0 This follows concerns by the UK Treasury that the tax-concession is not always passed on to consumers in the airport.<\/p>\n

In addition, the UK tax authorities have expressed concern that in some instances these tax-free goods are brought back into the country by UK residents, putting high street retailers who need to charge VAT\\GST at a competitive disadvantage.<\/p>\n

\u00a0<\/strong><\/p>\n

Duty Free Extended to the EU<\/strong><\/p>\n

Finally, some potentially good news.\u00a0 As might be expected, after the UK leaves the EU, this will allow UK passengers to bring duty-free alcohol and tobacco products into the UK from the EU provided they are for personal use.\u00a0 In addition, the amounts of duty-free products which can be brought into the UK both from EU and non-EU locations will be increased.<\/p>\n

This means that passengers coming to Great Britain will be able to bring back, for example, three crates of beer, two case of still wine and one case of sparkling wine without paying UK duties.<\/p>\n

The announcement from the UK tax authority was very careful to use the term \u201cGreat Britain\u201d and not the UK.\u00a0 We suspect this is because Great Britain includes England, Scotland and Wales but not Northern Ireland.\u00a0 This is because under the Northern Ireland Protocol certain goods will not need to be checked on the border between Northern Ireland (part of the UK) and Ireland (remaining part of the EU).<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Following our earlier Brexit post about the end of tax-free shopping we have detailed below a number of other changes which will occur on 1 January 2021, the date when the Brexit transitional period will have ended, and the UK no longer follows EU VAT\\GST rules.   Low Value Consignment Relief Scrapped The UK tax […]<\/p>\n","protected":false},"author":1,"featured_media":3663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,1],"tags":[],"class_list":["post-3662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vatgst"],"acf":[],"yoast_head":"\nBrexit Changes \u2013 Part 2 - w2v<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/way2vat.com\/brexit-changes-part-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit Changes \u2013 Part 2 - w2v\" \/>\n<meta property=\"og:description\" content=\"Following our earlier Brexit post about the end of tax-free shopping we have detailed below a number of other changes which will occur on 1 January 2021, the date when the Brexit transitional period will have ended, and the UK no longer follows EU VATGST rules.   Low Value Consignment Relief Scrapped The UK tax […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/way2vat.com\/brexit-changes-part-2\/\" \/>\n<meta property=\"og:site_name\" content=\"w2v\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-17T13:23:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/way2vat.com\/wp-content\/uploads\/2020\/11\/403827_BLOG-BANNER_32-2-copy-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"elad@finext.co.il\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"elad@finext.co.il\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/way2vat.com\/brexit-changes-part-2\/\",\"url\":\"https:\/\/way2vat.com\/brexit-changes-part-2\/\",\"name\":\"Brexit Changes \u2013 Part 2 - 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