The Treasury is scrapping an exemption on VAT for goods valued at less than £15 dispatched from the Channel Islands

The removal of this tax relief on April 1 2012 is expected to bring the Treasury £100m a year. Mainland-based UK retailers and distributors that have to pay VAT, will be pleased with the ruling as it was seen an an unfair advantage to businesses based in the Channel Islands.

I have created a very simple Odd One Out exercise, in the style of Have I Got News For You, as a way to introduce the topic.

Odd One Out

The logo images are of Play.com, Amazon, Moonpig, Tesco and HMV, who all have a distribution base on the Channel Islands. The odd one out is explained in the notes box and the image is hyperlinked to take you to the Telegraph article.