Some sector-specific EU VAT schemes such as the Tours Operators Margin Scheme (TOMS) will potentially no longer apply which might have positive effects on UK businesses. For e-commerce businesses selling low-value products there is a EU proposal to withdraw the €22 VAT relief. The UK currently grants £15 VAT relief (Low Value Consignment Relief – LVCR) for low value products imported from outside the EU other than from the Channel Islands. Brexit might mean retention of the LVCR for the UK compared to other member states who are set to lose it if the EU proposals are enacted.