What its position is on reported calls from the Scottish Retail Consortium and Scottish Tourism Alliance for the UK Government to restore t…

The Scottish Government understands calls from the retail and tourism sectors for the restoration of tax-free shopping for overseas visitors. Scotland’s retailers have highlighted that many international competitors continue to offer tax-free shopping schemes and have argued that the UK's current approach may place Scotland at a competitive disadvantage in attracting high-spending international tourists.VAT is currently reserved, therefore any decision on tax-free shopping is a matter for the UK Government. However we would continue to call on the UK Government to engage with industry on this matter and keep the current arrangements under review.