Tax Research UK

There’s an interesting and enigmatic note on page 223 of the budget report. It says with regard to excise duties:

Small consignment relief
A.124 A measure will be introduced with effect from Royal Assent to repeal the UK relief from duty for small, non-commercial consignments of excise goods.

The obvious question has to be asked, if this can be done for non-commercial excise duties why can’t it be done to stop the abuse of VAT rules on artificial re-imports from the Channel Islands, which cost £200 million a year? The above change will raise just £30 million a year.