The Government engaged with varied stakeholders and produced analysis on the cost of VAT-free shopping before withdrawing the previous scheme. Government analysis done in 2022 that took increased tourist spending into account found that introducing worldwide VAT-free shopping would come at a fiscal cost of £2 billion each year. Furthermore, the OBR’s assessment of the previous VAT-free shopping scheme showed that its withdrawal would have a limited behavioural effect on decisions to visit or spend in the UK.