12021 E-commerce Payments Trends Report: UK Country Insights: Data provided by WPL via ONS, 2021
2Dressipi "The Truth Behind Reduced Return Rates", 2021 study.
https://dressipi.com/blog/reduced-return-rates-a-bonus-for-fashion-retailers/
3Average refund value based on total amount owed to Duty Refunds customers from HMRC
December 2021-July 2022. Customers are charged a flat rate 15% service fee based on the total
amount owed from HMRC.