Article 2

Group 15A^f1 (Tax Free Shops) of Schedule 5 to the Value Added Tax Act 1983 shall be amended as follows.

For item 1 there shall be substituted the following—

“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 £71 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 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	a total of 1 litre
or with an alcoholic strength of not more than 22% by volume, fortified wines and sparkling wines (including made-wines)	a total of 2 litres
(b) still wines (including made-wines)	a total of 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

”

In note (1) for “£36” there shall be substituted “£71”.