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.
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