I am flying to Dublin on Saturday for a couple of days break and it has come to my notice that this could be one of my last chances to buy duty free goods within the European Union.

It looks as though 1999 will see the end of the travellers' perk which we have all enjoyed for the last 50 years.

The authorities do not see that there is a place for duty free zones within the European Community. The lobbyists to retain it see the effect of the loss of EU duty and tax free sales could have a significant impact on:

jobs;

air and ferry charges;

airport charges;

airport standing charges;

tourism;

manufacturers and producers.

The revenue generated from duty free sales worldwide is over £15 billion. With European sales it is approximately 50 per cent of this figure.

Supporters for the continuance of duty free sales argue that their removal would hit sales and that jobs would go. They say that the profits generated from duty free sales are used by operators to subsidise air fares, so price rises could follow. Landing fees at airports and other standard charges could increase.

I find none of these arguments convincing. At the end of the day, one way or another people will pay to travel and for once in my life, I find myself in full agreement with the EU.

We have all fought our way in the duty free shops to get a bargain and then fought our way out again. The sooner that free competition reigns in the single market, the better. Finishing on a more optimistic note, this in no way stops us filling up with cheap booze, tobacco and perfume for the next six or seven months.

Peter Meredith is a partner with Horwath Clark Whitehall, Bradford

Converted for the new archive on 30 June 2000. Some images and formatting may have been lost in the conversion.