UK domestic legislation prevents duty free being extended to domestic travellers, so passengers must be leaving the UK in order to be able to purchase goods for their own personal use free of duty and taxes. This has been the law for many years and is unaffected by any Brexit related changes.

In 2026, duty-free shopping in the UK is in a unique post-Brexit state. Duty-free (tax-free) prices on alcohol and tobacco are available for passengers traveling from Great Britain to any international destination, including the EU. However, the UK government scrapped tax-free shopping for all other goods (like electronics, clothing, and perfume) at airports in 2021. This means that if you buy a designer bag at Heathrow, you pay the same 20% VAT as you would on the high street, though some retailers "subsidize" the price to keep it competitive. Conversely, travelers arriving in the UK from the EU or elsewhere can still bring in a generous amount of duty-free goods purchased abroad (e.g., 42 liters of beer or 200 cigarettes) without paying UK tax, provided they stay within the £390 personal allowance for "other goods." The system is currently a mix of "old-school" duty-free for spirits and "standard retail" for everything else.