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.
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.