You are a helpful assistant in evaluating the quality of the outputs for a given instruction. Your goal is to select the best output for the given instruction.

Select the Output (a) or Output (b) that is better for the given instruction. The two outputs are generated by two different AI chatbots respectively.

Here are some rules of the evaluation:
(1) You should prioritize evaluating whether the output honestly/precisely/closely executes the instruction, then consider its helpfulness, accuracy, level of detail, harmlessness, etc.
(2) Outputs should NOT contain more/less than what the instruction asks for, as such outputs do NOT precisely execute the instruction.
(3) You should avoid any potential bias and your judgment should be as objective as possible. For example, the order in which the outputs were presented should NOT affect your judgment, as Output (a) and Output (b) are **equally likely** to be the better.

Do NOT provide any explanation for your choice.
Do NOT say both / neither are good.
You should answer using ONLY "Output (a)" or "Output (b)". Do NOT output any other words.

# Instruction:
Here is an article:
Six years after the largest treasure haul of its kind was discovered in a field, experts continue to uncover its mysteries. But what has the Staffordshire Hoard taught us about the Anglo-Saxons, and what secrets might it still hold? The items - out of almost 4,000 uncovered - reveal the work of highly skilled and technically advanced smiths. They were even capable of chemically removing alloys in gold to make it seem more golden, and producing slithers of fine, embossed foil, today too delicate to handle directly. All the items are believed to have been made in workshops in what is now England, with only the garnets imported - possibly from Sri Lanka or India. "At that moment in the 7th Century, they were able to create the best of all of Europe. We truly didn't give them enough credit," conservation coordinator Pieta Greaves said. "Giving them that 'dark age' term is quite unfair." As items are painstakingly reconstructed, the best of them are being added to those already on show to the public in Stoke-on-Trent and Birmingham. The hoard Yet, possibly one of the most exciting objects in the whole hoard is yet to be reconstructed, and currently being worked on in the basement Birmingham's Museum and Art Gallery. Conservators believe a set of decorated gilded silver panels, featuring armed warriors going to battle, belong to a helmet, not dissimilar to that found at Sutton Hoo, Suffolk (pictured below). "If this is a helmet, and we're pretty certain it is, it would most likely be the helmet of a king. "They're just so rare, this would only be the sixth known one," Ms Greaves said. "The detail is such that you can even see a sense of movement, they're marching to war, fully armed," conservator Dr Giovanna Fregni said. She is responsible for analysing the precious panels. After all the pieces are assembled, the helmet will be digitally reproduced and the ultimate hope was that a reconstruction could then be made, Dr Fregni said. One theory is that some of the items in the hoard could even have been produced in the same workshop as treasures found at the Sutton Hoo burial site, Ms Greaves said. But that find pales into comparison to the sheer scale and value of the Staffordshire Hoard. "This is 60% more [Anglo-Saxon items] than everything we had in the country before," Ms Greaves said. "There are 84 pommel caps from the top of swords, but before the hoard was found there were only 20 known ones in the whole of Britain." The quality of items has also surprised researchers. While some items are "more apprentice", the overwhelming majority were most likely made for kings and their elite warriors, the project team said. "We have almost 4,000 fragments, but we think it only represents 450 to 500 objects," Ms Greaves said. The items, mainly gold and silver, sometimes decorated with garnets, were torn and hacked apart before being buried, making the conservation team's job even more difficult. Archaeologist Chris Fern, and conservators Kayleigh Fuller and Dr Fregni are responsible for piecing together the various fragments. Ms Fuller said some objects, made up of dozens of pieces, took several days to reconstruct. Similar styles, decorations, fixing holes, cut lines and corrosion marks all help the team to understand which pieces go together - a huge jigsaw puzzle. "Part of my job is to look at every piece, weigh it, measure it and become so familiar with it that I can identify it and understand exactly where it goes," Dr Fregni said. "They're all measured in millimetres, but now I've been doing it for so long I can look at a piece under the microscope and understand straight away what it is." Despite the challenge facing the conservation team, they hope to finish their job in the next year, before the hoard is handed over for further research. When it was discovered, £900,000 was raised through a public appeal, alongside grant funding, to purchase it for the West Midlands. Further funds have been ploughed into its conservation, but £120,000 is still needed to complete the job and the project team hopes the public might come to the rescue once again. "When the hoard was actually discovered they decided to put on a little display both in Birmingham and Stoke-on-Trent. In Birmingham we had it for 19 days and 45,000 people came to see it," Ms Greaves said. "It was clear people were excited, even early on. "It takes some dedication to queue for five hours to see a bit of gold glittering among some mud." How and why the hoard came to be buried in a unremarkable field, near Burntwood, remains a mystery, however. One of the main theories is that it was collected off battlefields and used as a treasury to be dispensed like modern day coinage. "It's not a single battle, there's just too much elite warrior gear in the hoard," Ms Greaves said. "By the time you get them and all their men together, that should have been a battle we've heard of and it just doesn't exist. "When you look at poems such as Beowulf, they often mention these elite warriors with their amazing weapons and fine decoration. "But there was no archaeological proof of them, so it was thought they were made up. "But actually, the hoard is that proof."

Here is a summary requirement:
Summarize what the items uncovered in Staffordshire Hoard taught us about the Anglo-Saxons.

Please summarize the above article based on the given requirement:

# Output (a):
The Staffordshire Hoard, which was discovered six years ago, has taught us that the Anglo-Saxons were highly skilled and technically advanced smiths capable of producing intricate and delicate items. The items, mainly gold and silver, sometimes decorated with garnets, were made in workshops in what is now England, with only the garnets imported. The hoard contains 60% more Anglo-Saxon items than everything previously known in the country, and the quality of items has surprised researchers. The overwhelming majority were most likely made for kings and their elite warriors. The hoard also provides proof of the existence of elite warriors with their amazing weapons and fine decoration, which were previously thought to be made up.

# Output (b):
The Staffordshire Hoard has revealed that the Anglo-Saxons were highly skilled and technically advanced smiths, capable of chemically removing alloys in gold to make it seem more golden and producing slithers of fine, embossed foil. The items, mainly gold and silver, sometimes decorated with garnets, were believed to have been made in workshops in what is now England, with only the garnets imported from Sri Lanka or India. The quality of items has also surprised researchers, as they were most likely made for kings and their elite warriors. This has provided archaeological proof of the elite warriors mentioned in poems such as Beowulf.

# Which is better, Output (a) or Output (b)? Your response should be either "Output (a)" or "Output (b)":

Output (b)

Instruction:
Here is an article:
Six years after the largest treasure haul of its kind was discovered in a field, experts continue to uncover its mysteries. But what has the Staffordshire Hoard taught us about the Anglo-Saxons, and what secrets might it still hold? The items - out of almost 4,000 uncovered - reveal the work of highly skilled and technically advanced smiths. They were even capable of chemically removing alloys in gold to make it seem more golden, and producing slithers of fine, embossed foil, today too delicate to handle directly. All the items are believed to have been made in workshops in what is now England, with only the garnets imported - possibly from Sri Lanka or India. "At that moment in the 7th Century, they were able to create the best of all of Europe. We truly didn't give them enough credit," conservation coordinator Pieta Greaves said. "Giving them that 'dark age' term is quite unfair." As items are painstakingly reconstructed, the best of them are being added to those already on show to the public in Stoke-on-Trent and Birmingham. The hoard Yet, possibly one of the most exciting objects in the whole hoard is yet to be reconstructed, and currently being worked on in the basement Birmingham's Museum and Art Gallery. Conservators believe a set of decorated gilded silver panels, featuring armed warriors going to battle, belong to a helmet, not dissimilar to that found at Sutton Hoo, Suffolk (pictured below). "If this is a helmet, and we're pretty certain it is, it would most likely be the helmet of a king. "They're just so rare, this would only be the sixth known one," Ms Greaves said. "The detail is such that you can even see a sense of movement, they're marching to war, fully armed," conservator Dr Giovanna Fregni said. She is responsible for analysing the precious panels. After all the pieces are assembled, the helmet will be digitally reproduced and the ultimate hope was that a reconstruction could then be made, Dr Fregni said. One theory is that some of the items in the hoard could even have been produced in the same workshop as treasures found at the Sutton Hoo burial site, Ms Greaves said. But that find pales into comparison to the sheer scale and value of the Staffordshire Hoard. "This is 60% more [Anglo-Saxon items] than everything we had in the country before," Ms Greaves said. "There are 84 pommel caps from the top of swords, but before the hoard was found there were only 20 known ones in the whole of Britain." The quality of items has also surprised researchers. While some items are "more apprentice", the overwhelming majority were most likely made for kings and their elite warriors, the project team said. "We have almost 4,000 fragments, but we think it only represents 450 to 500 objects," Ms Greaves said. The items, mainly gold and silver, sometimes decorated with garnets, were torn and hacked apart before being buried, making the conservation team's job even more difficult. Archaeologist Chris Fern, and conservators Kayleigh Fuller and Dr Fregni are responsible for piecing together the various fragments. Ms Fuller said some objects, made up of dozens of pieces, took several days to reconstruct. Similar styles, decorations, fixing holes, cut lines and corrosion marks all help the team to understand which pieces go together - a huge jigsaw puzzle. "Part of my job is to look at every piece, weigh it, measure it and become so familiar with it that I can identify it and understand exactly where it goes," Dr Fregni said. "They're all measured in millimetres, but now I've been doing it for so long I can look at a piece under the microscope and understand straight away what it is." Despite the challenge facing the conservation team, they hope to finish their job in the next year, before the hoard is handed over for further research. When it was discovered, £900,000 was raised through a public appeal, alongside grant funding, to purchase it for the West Midlands. Further funds have been ploughed into its conservation, but £120,000 is still needed to complete the job and the project team hopes the public might come to the rescue once again. "When the hoard was actually discovered they decided to put on a little display both in Birmingham and Stoke-on-Trent. In Birmingham we had it for 19 days and 45,000 people came to see it," Ms Greaves said. "It was clear people were excited, even early on. "It takes some dedication to queue for five hours to see a bit of gold glittering among some mud." How and why the hoard came to be buried in a unremarkable field, near Burntwood, remains a mystery, however. One of the main theories is that it was collected off battlefields and used as a treasury to be dispensed like modern day coinage. "It's not a single battle, there's just too much elite warrior gear in the hoard," Ms Greaves said. "By the time you get them and all their men together, that should have been a battle we've heard of and it just doesn't exist. "When you look at poems such as Beowulf, they often mention these elite warriors with their amazing weapons and fine decoration. "But there was no archaeological proof of them, so it was thought they were made up. "But actually, the hoard is that proof."

Here is a summary requirement:
Summarize what the items uncovered in Staffordshire Hoard taught us about the Anglo-Saxons.

Please summarize the above article based on the given requirement:

The Staffordshire Hoard, which was discovered six years ago, has taught us that the Anglo-Saxons were highly skilled and technically advanced smiths capable of producing intricate and delicate items. The items, mainly gold and silver, sometimes decorated with garnets, were made in workshops in what is now England, with only the garnets imported. The hoard contains 60% more Anglo-Saxon items than everything previously known in the country, and the quality of items has surprised researchers. The overwhelming majority were most likely made for kings and their elite warriors. The hoard also provides proof of the existence of elite warriors with their amazing weapons and fine decoration, which were previously thought to be made up.

The Staffordshire Hoard has revealed that the Anglo-Saxons were highly skilled and technically advanced smiths, capable of chemically removing alloys in gold to make it seem more golden and producing slithers of fine, embossed foil. The items, mainly gold and silver, sometimes decorated with garnets, were believed to have been made in workshops in what is now England, with only the garnets imported from Sri Lanka or India. The quality of items has also surprised researchers, as they were most likely made for kings and their elite warriors. This has provided archaeological proof of the elite warriors mentioned in poems such as Beowulf.


You are a helpful assistant in evaluating the quality of the outputs for a given instruction. Your goal is to select the best output for the given instruction.

Select the Output (a) or Output (b) that is better for the given instruction. The two outputs are generated by two different AI chatbots respectively.

Here are some rules of the evaluation:
(1) You should prioritize evaluating whether the output honestly/precisely/closely executes the instruction, then consider its helpfulness, accuracy, level of detail, harmlessness, etc.
(2) Outputs should NOT contain more/less than what the instruction asks for, as such outputs do NOT precisely execute the instruction.
(3) You should avoid any potential bias and your judgment should be as objective as possible. For example, the order in which the outputs were presented should NOT affect your judgment, as Output (a) and Output (b) are **equally likely** to be the better.

Do NOT provide any explanation for your choice.
Do NOT say both / neither are good.
You should answer using ONLY "Output (a)" or "Output (b)". Do NOT output any other words.

# Instruction:
Here is an article:
Six years after the largest treasure haul of its kind was discovered in a field, experts continue to uncover its mysteries. But what has the Staffordshire Hoard taught us about the Anglo-Saxons, and what secrets might it still hold? The items - out of almost 4,000 uncovered - reveal the work of highly skilled and technically advanced smiths. They were even capable of chemically removing alloys in gold to make it seem more golden, and producing slithers of fine, embossed foil, today too delicate to handle directly. All the items are believed to have been made in workshops in what is now England, with only the garnets imported - possibly from Sri Lanka or India. "At that moment in the 7th Century, they were able to create the best of all of Europe. We truly didn't give them enough credit," conservation coordinator Pieta Greaves said. "Giving them that 'dark age' term is quite unfair." As items are painstakingly reconstructed, the best of them are being added to those already on show to the public in Stoke-on-Trent and Birmingham. The hoard Yet, possibly one of the most exciting objects in the whole hoard is yet to be reconstructed, and currently being worked on in the basement Birmingham's Museum and Art Gallery. Conservators believe a set of decorated gilded silver panels, featuring armed warriors going to battle, belong to a helmet, not dissimilar to that found at Sutton Hoo, Suffolk (pictured below). "If this is a helmet, and we're pretty certain it is, it would most likely be the helmet of a king. "They're just so rare, this would only be the sixth known one," Ms Greaves said. "The detail is such that you can even see a sense of movement, they're marching to war, fully armed," conservator Dr Giovanna Fregni said. She is responsible for analysing the precious panels. After all the pieces are assembled, the helmet will be digitally reproduced and the ultimate hope was that a reconstruction could then be made, Dr Fregni said. One theory is that some of the items in the hoard could even have been produced in the same workshop as treasures found at the Sutton Hoo burial site, Ms Greaves said. But that find pales into comparison to the sheer scale and value of the Staffordshire Hoard. "This is 60% more [Anglo-Saxon items] than everything we had in the country before," Ms Greaves said. "There are 84 pommel caps from the top of swords, but before the hoard was found there were only 20 known ones in the whole of Britain." The quality of items has also surprised researchers. While some items are "more apprentice", the overwhelming majority were most likely made for kings and their elite warriors, the project team said. "We have almost 4,000 fragments, but we think it only represents 450 to 500 objects," Ms Greaves said. The items, mainly gold and silver, sometimes decorated with garnets, were torn and hacked apart before being buried, making the conservation team's job even more difficult. Archaeologist Chris Fern, and conservators Kayleigh Fuller and Dr Fregni are responsible for piecing together the various fragments. Ms Fuller said some objects, made up of dozens of pieces, took several days to reconstruct. Similar styles, decorations, fixing holes, cut lines and corrosion marks all help the team to understand which pieces go together - a huge jigsaw puzzle. "Part of my job is to look at every piece, weigh it, measure it and become so familiar with it that I can identify it and understand exactly where it goes," Dr Fregni said. "They're all measured in millimetres, but now I've been doing it for so long I can look at a piece under the microscope and understand straight away what it is." Despite the challenge facing the conservation team, they hope to finish their job in the next year, before the hoard is handed over for further research. When it was discovered, £900,000 was raised through a public appeal, alongside grant funding, to purchase it for the West Midlands. Further funds have been ploughed into its conservation, but £120,000 is still needed to complete the job and the project team hopes the public might come to the rescue once again. "When the hoard was actually discovered they decided to put on a little display both in Birmingham and Stoke-on-Trent. In Birmingham we had it for 19 days and 45,000 people came to see it," Ms Greaves said. "It was clear people were excited, even early on. "It takes some dedication to queue for five hours to see a bit of gold glittering among some mud." How and why the hoard came to be buried in a unremarkable field, near Burntwood, remains a mystery, however. One of the main theories is that it was collected off battlefields and used as a treasury to be dispensed like modern day coinage. "It's not a single battle, there's just too much elite warrior gear in the hoard," Ms Greaves said. "By the time you get them and all their men together, that should have been a battle we've heard of and it just doesn't exist. "When you look at poems such as Beowulf, they often mention these elite warriors with their amazing weapons and fine decoration. "But there was no archaeological proof of them, so it was thought they were made up. "But actually, the hoard is that proof."

Here is a summary requirement:
Summarize what the items uncovered in Staffordshire Hoard taught us about the Anglo-Saxons.

Please summarize the above article based on the given requirement:

# Output (a):
The Staffordshire Hoard, discovered six years ago, has provided valuable insights into the Anglo-Saxons. The nearly 4,000 items found reveal the work of highly skilled and technically advanced smiths, capable of chemically removing alloys in gold and producing delicate, embossed foil. The items are believed to have been made in workshops in what is now England, with only the garnets imported, possibly from Sri Lanka or India. The quality of the items suggests they were made for kings and their elite warriors. The hoard has significantly increased the number of known Anglo-Saxon artifacts and serves as archaeological proof of the elite warriors mentioned in poems such as Beowulf.

# Output (b):
The Staffordshire Hoard has revealed that the Anglo-Saxons were highly skilled and technically advanced smiths, capable of chemically removing alloys in gold to make it seem more golden and producing slithers of fine, embossed foil. The items, mainly gold and silver, sometimes decorated with garnets, were believed to have been made in workshops in what is now England, with only the garnets imported from Sri Lanka or India. The quality of items has also surprised researchers, as they were most likely made for kings and their elite warriors. This has provided archaeological proof of the elite warriors mentioned in poems such as Beowulf.

# Which is better, Output (a) or Output (b)? Your response should be either "Output (a)" or "Output (b)":

Output (a)

Instruction:
Here is an article:
Six years after the largest treasure haul of its kind was discovered in a field, experts continue to uncover its mysteries. But what has the Staffordshire Hoard taught us about the Anglo-Saxons, and what secrets might it still hold? The items - out of almost 4,000 uncovered - reveal the work of highly skilled and technically advanced smiths. They were even capable of chemically removing alloys in gold to make it seem more golden, and producing slithers of fine, embossed foil, today too delicate to handle directly. All the items are believed to have been made in workshops in what is now England, with only the garnets imported - possibly from Sri Lanka or India. "At that moment in the 7th Century, they were able to create the best of all of Europe. We truly didn't give them enough credit," conservation coordinator Pieta Greaves said. "Giving them that 'dark age' term is quite unfair." As items are painstakingly reconstructed, the best of them are being added to those already on show to the public in Stoke-on-Trent and Birmingham. The hoard Yet, possibly one of the most exciting objects in the whole hoard is yet to be reconstructed, and currently being worked on in the basement Birmingham's Museum and Art Gallery. Conservators believe a set of decorated gilded silver panels, featuring armed warriors going to battle, belong to a helmet, not dissimilar to that found at Sutton Hoo, Suffolk (pictured below). "If this is a helmet, and we're pretty certain it is, it would most likely be the helmet of a king. "They're just so rare, this would only be the sixth known one," Ms Greaves said. "The detail is such that you can even see a sense of movement, they're marching to war, fully armed," conservator Dr Giovanna Fregni said. She is responsible for analysing the precious panels. After all the pieces are assembled, the helmet will be digitally reproduced and the ultimate hope was that a reconstruction could then be made, Dr Fregni said. One theory is that some of the items in the hoard could even have been produced in the same workshop as treasures found at the Sutton Hoo burial site, Ms Greaves said. But that find pales into comparison to the sheer scale and value of the Staffordshire Hoard. "This is 60% more [Anglo-Saxon items] than everything we had in the country before," Ms Greaves said. "There are 84 pommel caps from the top of swords, but before the hoard was found there were only 20 known ones in the whole of Britain." The quality of items has also surprised researchers. While some items are "more apprentice", the overwhelming majority were most likely made for kings and their elite warriors, the project team said. "We have almost 4,000 fragments, but we think it only represents 450 to 500 objects," Ms Greaves said. The items, mainly gold and silver, sometimes decorated with garnets, were torn and hacked apart before being buried, making the conservation team's job even more difficult. Archaeologist Chris Fern, and conservators Kayleigh Fuller and Dr Fregni are responsible for piecing together the various fragments. Ms Fuller said some objects, made up of dozens of pieces, took several days to reconstruct. Similar styles, decorations, fixing holes, cut lines and corrosion marks all help the team to understand which pieces go together - a huge jigsaw puzzle. "Part of my job is to look at every piece, weigh it, measure it and become so familiar with it that I can identify it and understand exactly where it goes," Dr Fregni said. "They're all measured in millimetres, but now I've been doing it for so long I can look at a piece under the microscope and understand straight away what it is." Despite the challenge facing the conservation team, they hope to finish their job in the next year, before the hoard is handed over for further research. When it was discovered, £900,000 was raised through a public appeal, alongside grant funding, to purchase it for the West Midlands. Further funds have been ploughed into its conservation, but £120,000 is still needed to complete the job and the project team hopes the public might come to the rescue once again. "When the hoard was actually discovered they decided to put on a little display both in Birmingham and Stoke-on-Trent. In Birmingham we had it for 19 days and 45,000 people came to see it," Ms Greaves said. "It was clear people were excited, even early on. "It takes some dedication to queue for five hours to see a bit of gold glittering among some mud." How and why the hoard came to be buried in a unremarkable field, near Burntwood, remains a mystery, however. One of the main theories is that it was collected off battlefields and used as a treasury to be dispensed like modern day coinage. "It's not a single battle, there's just too much elite warrior gear in the hoard," Ms Greaves said. "By the time you get them and all their men together, that should have been a battle we've heard of and it just doesn't exist. "When you look at poems such as Beowulf, they often mention these elite warriors with their amazing weapons and fine decoration. "But there was no archaeological proof of them, so it was thought they were made up. "But actually, the hoard is that proof."

Here is a summary requirement:
Summarize what the items uncovered in Staffordshire Hoard taught us about the Anglo-Saxons.

Please summarize the above article based on the given requirement:

The Staffordshire Hoard, discovered six years ago, has provided valuable insights into the Anglo-Saxons. The nearly 4,000 items found reveal the work of highly skilled and technically advanced smiths, capable of chemically removing alloys in gold and producing delicate, embossed foil. The items are believed to have been made in workshops in what is now England, with only the garnets imported, possibly from Sri Lanka or India. The quality of the items suggests they were made for kings and their elite warriors. The hoard has significantly increased the number of known Anglo-Saxon artifacts and serves as archaeological proof of the elite warriors mentioned in poems such as Beowulf.

The Staffordshire Hoard has revealed that the Anglo-Saxons were highly skilled and technically advanced smiths, capable of chemically removing alloys in gold to make it seem more golden and producing slithers of fine, embossed foil. The items, mainly gold and silver, sometimes decorated with garnets, were believed to have been made in workshops in what is now England, with only the garnets imported from Sri Lanka or India. The quality of items has also surprised researchers, as they were most likely made for kings and their elite warriors. This has provided archaeological proof of the elite warriors mentioned in poems such as Beowulf.


You are a helpful assistant in evaluating the quality of the outputs for a given instruction. Your goal is to select the best output for the given instruction.

Select the Output (a) or Output (b) that is better for the given instruction. The two outputs are generated by two different AI chatbots respectively.

Here are some rules of the evaluation:
(1) You should prioritize evaluating whether the output honestly/precisely/closely executes the instruction, then consider its helpfulness, accuracy, level of detail, harmlessness, etc.
(2) Outputs should NOT contain more/less than what the instruction asks for, as such outputs do NOT precisely execute the instruction.
(3) You should avoid any potential bias and your judgment should be as objective as possible. For example, the order in which the outputs were presented should NOT affect your judgment, as Output (a) and Output (b) are **equally likely** to be the better.

Do NOT provide any explanation for your choice.
Do NOT say both / neither are good.
You should answer using ONLY "Output (a)" or "Output (b)". Do NOT output any other words.

# Instruction:
Here is an article:
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. By Robert PlummerBusiness reporter, BBC News Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. "We are forced by British policy to stop dealing with British customers," it said on its website. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders. At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit. The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135). A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes." Tackling evasion Adam French, Which? consumer rights expert, said consumers would be "frustrated" if the new VAT rules were applied in a way that causes significant inconvenience. "It's vital the government makes it clear to consumers as well as traders what the changes as a result of Brexit mean for them and how they shop. It should also work to ensure UK consumers can retain access to a wide range of competitively priced and quality goods." Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with. "Why should a phonograph spares manufacturer in Idaho bother to register for VAT in the UK and how are you going to make them do it?" he said. "And if they send the package anyway, what are you going to do?" 'Not what we wanted' "For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every country decided to behave in the same way, then we would have to pay 195 fees every year, keep up with the changes in taxation law for 195 different countries, keep accounts on behalf of 195 different countries and submit payments to 195 tax offices in 195 different countries, and jump through whatever hoops were required to prove that we were doing all of this honestly and without any error." Dutch Bike Bits said it had many customers within the UK and would like to be able to trade with them. "Not being able to send parcels to the UK does not work in any way in our favour and it is not what we wanted," the firm added. "If you're angry about this, and you may well be so, please contact your elected representative in the UK." Temporary? Other firms held out the hope that their ban on exports to the UK might prove to be temporary. Scandinavian Outdoor, which is based in Finland and sells outdoor clothing and equipment, posted a message on its homepage saying: "No delivery to UK just now." In a further message explaining its decision, it said: "Due to Brexit, we have temporarily closed our store from UK-based customers. Ordering will be possible as soon as our UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out." Meanwhile, mail and freight company TNT has said it is now imposing a surcharge of £4.31 on all shipments between the UK and the EU. TNT is now owned by Federal Express, which has also "updated" its charges, a spokesperson for the two companies said. "FedEx/TNT has been making incremental investments to adjust our systems, processes, resourcing and customer-facing solutions to ensure readiness for the change on 1 January 2021," the spokesperson added. "To reflect these investments and the incremental cost of customs clearance, we are increasing transportation rates for shipments from UK to EU, and EU to UK." Rivals DHL and UPS have also taken similar measures.

Here is a summary requirement:
Summarize the measures retailer companies have taken to cope with Brexit.

Please summarize the above article based on the given requirement:

# Output (a):
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders.

At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit.

The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135).

A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes."

Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with.

"For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every

# Output (b):
In response to the new VAT rules brought in by HM Revenue and Customs on 1 January, some EU specialist online retailers have stopped delivering to the UK. International shipping companies such as Federal Express and TNT have also imposed additional charges on shipments between the UK and the EU to reflect the increased investment they have had to make in adjusting their systems to cope with Brexit. Other firms have temporarily closed their stores from UK-based customers until their UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out. DHL and UPS have also taken similar measures.

# Which is better, Output (a) or Output (b)? Your response should be either "Output (a)" or "Output (b)":

Output (b)

Instruction:
Here is an article:
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. By Robert PlummerBusiness reporter, BBC News Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. "We are forced by British policy to stop dealing with British customers," it said on its website. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders. At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit. The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135). A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes." Tackling evasion Adam French, Which? consumer rights expert, said consumers would be "frustrated" if the new VAT rules were applied in a way that causes significant inconvenience. "It's vital the government makes it clear to consumers as well as traders what the changes as a result of Brexit mean for them and how they shop. It should also work to ensure UK consumers can retain access to a wide range of competitively priced and quality goods." Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with. "Why should a phonograph spares manufacturer in Idaho bother to register for VAT in the UK and how are you going to make them do it?" he said. "And if they send the package anyway, what are you going to do?" 'Not what we wanted' "For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every country decided to behave in the same way, then we would have to pay 195 fees every year, keep up with the changes in taxation law for 195 different countries, keep accounts on behalf of 195 different countries and submit payments to 195 tax offices in 195 different countries, and jump through whatever hoops were required to prove that we were doing all of this honestly and without any error." Dutch Bike Bits said it had many customers within the UK and would like to be able to trade with them. "Not being able to send parcels to the UK does not work in any way in our favour and it is not what we wanted," the firm added. "If you're angry about this, and you may well be so, please contact your elected representative in the UK." Temporary? Other firms held out the hope that their ban on exports to the UK might prove to be temporary. Scandinavian Outdoor, which is based in Finland and sells outdoor clothing and equipment, posted a message on its homepage saying: "No delivery to UK just now." In a further message explaining its decision, it said: "Due to Brexit, we have temporarily closed our store from UK-based customers. Ordering will be possible as soon as our UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out." Meanwhile, mail and freight company TNT has said it is now imposing a surcharge of £4.31 on all shipments between the UK and the EU. TNT is now owned by Federal Express, which has also "updated" its charges, a spokesperson for the two companies said. "FedEx/TNT has been making incremental investments to adjust our systems, processes, resourcing and customer-facing solutions to ensure readiness for the change on 1 January 2021," the spokesperson added. "To reflect these investments and the incremental cost of customs clearance, we are increasing transportation rates for shipments from UK to EU, and EU to UK." Rivals DHL and UPS have also taken similar measures.

Here is a summary requirement:
Summarize the measures retailer companies have taken to cope with Brexit.

Please summarize the above article based on the given requirement:

Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders.

At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit.

The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135).

A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes."

Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with.

"For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every

In response to the new VAT rules brought in by HM Revenue and Customs on 1 January, some EU specialist online retailers have stopped delivering to the UK. International shipping companies such as Federal Express and TNT have also imposed additional charges on shipments between the UK and the EU to reflect the increased investment they have had to make in adjusting their systems to cope with Brexit. Other firms have temporarily closed their stores from UK-based customers until their UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out. DHL and UPS have also taken similar measures.


You are a helpful assistant in evaluating the quality of the outputs for a given instruction. Your goal is to select the best output for the given instruction.

Select the Output (a) or Output (b) that is better for the given instruction. The two outputs are generated by two different AI chatbots respectively.

Here are some rules of the evaluation:
(1) You should prioritize evaluating whether the output honestly/precisely/closely executes the instruction, then consider its helpfulness, accuracy, level of detail, harmlessness, etc.
(2) Outputs should NOT contain more/less than what the instruction asks for, as such outputs do NOT precisely execute the instruction.
(3) You should avoid any potential bias and your judgment should be as objective as possible. For example, the order in which the outputs were presented should NOT affect your judgment, as Output (a) and Output (b) are **equally likely** to be the better.

Do NOT provide any explanation for your choice.
Do NOT say both / neither are good.
You should answer using ONLY "Output (a)" or "Output (b)". Do NOT output any other words.

# Instruction:
Here is an article:
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. By Robert PlummerBusiness reporter, BBC News Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. "We are forced by British policy to stop dealing with British customers," it said on its website. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders. At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit. The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135). A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes." Tackling evasion Adam French, Which? consumer rights expert, said consumers would be "frustrated" if the new VAT rules were applied in a way that causes significant inconvenience. "It's vital the government makes it clear to consumers as well as traders what the changes as a result of Brexit mean for them and how they shop. It should also work to ensure UK consumers can retain access to a wide range of competitively priced and quality goods." Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with. "Why should a phonograph spares manufacturer in Idaho bother to register for VAT in the UK and how are you going to make them do it?" he said. "And if they send the package anyway, what are you going to do?" 'Not what we wanted' "For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every country decided to behave in the same way, then we would have to pay 195 fees every year, keep up with the changes in taxation law for 195 different countries, keep accounts on behalf of 195 different countries and submit payments to 195 tax offices in 195 different countries, and jump through whatever hoops were required to prove that we were doing all of this honestly and without any error." Dutch Bike Bits said it had many customers within the UK and would like to be able to trade with them. "Not being able to send parcels to the UK does not work in any way in our favour and it is not what we wanted," the firm added. "If you're angry about this, and you may well be so, please contact your elected representative in the UK." Temporary? Other firms held out the hope that their ban on exports to the UK might prove to be temporary. Scandinavian Outdoor, which is based in Finland and sells outdoor clothing and equipment, posted a message on its homepage saying: "No delivery to UK just now." In a further message explaining its decision, it said: "Due to Brexit, we have temporarily closed our store from UK-based customers. Ordering will be possible as soon as our UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out." Meanwhile, mail and freight company TNT has said it is now imposing a surcharge of £4.31 on all shipments between the UK and the EU. TNT is now owned by Federal Express, which has also "updated" its charges, a spokesperson for the two companies said. "FedEx/TNT has been making incremental investments to adjust our systems, processes, resourcing and customer-facing solutions to ensure readiness for the change on 1 January 2021," the spokesperson added. "To reflect these investments and the incremental cost of customs clearance, we are increasing transportation rates for shipments from UK to EU, and EU to UK." Rivals DHL and UPS have also taken similar measures.

Here is a summary requirement:
Summarize the measures retailer companies have taken to cope with Brexit.

Please summarize the above article based on the given requirement:

# Output (a):
Several EU online retailers have stopped delivering to the UK due to increased costs and bureaucracy resulting from changes in VAT rules brought in by HM Revenue and Customs on 1 January. Retailers such as Dutch Bike Bits and Beer On Web have said they will no longer deal with British customers, while others such as Scandinavian Outdoor have temporarily closed their store to UK-based customers until their UK VAT registration is sorted out. International shipping companies including Federal Express and TNT have also imposed additional charges on shipments between the UK and the EU to reflect the increased investment they have had to make in adjusting their systems to cope with Brexit.

# Output (b):
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders.

At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit.

The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135).

A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes."

Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with.

"For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every

# Which is better, Output (a) or Output (b)? Your response should be either "Output (a)" or "Output (b)":

Output (a)

Instruction:
Here is an article:
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. By Robert PlummerBusiness reporter, BBC News Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. "We are forced by British policy to stop dealing with British customers," it said on its website. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders. At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit. The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135). A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes." Tackling evasion Adam French, Which? consumer rights expert, said consumers would be "frustrated" if the new VAT rules were applied in a way that causes significant inconvenience. "It's vital the government makes it clear to consumers as well as traders what the changes as a result of Brexit mean for them and how they shop. It should also work to ensure UK consumers can retain access to a wide range of competitively priced and quality goods." Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with. "Why should a phonograph spares manufacturer in Idaho bother to register for VAT in the UK and how are you going to make them do it?" he said. "And if they send the package anyway, what are you going to do?" 'Not what we wanted' "For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every country decided to behave in the same way, then we would have to pay 195 fees every year, keep up with the changes in taxation law for 195 different countries, keep accounts on behalf of 195 different countries and submit payments to 195 tax offices in 195 different countries, and jump through whatever hoops were required to prove that we were doing all of this honestly and without any error." Dutch Bike Bits said it had many customers within the UK and would like to be able to trade with them. "Not being able to send parcels to the UK does not work in any way in our favour and it is not what we wanted," the firm added. "If you're angry about this, and you may well be so, please contact your elected representative in the UK." Temporary? Other firms held out the hope that their ban on exports to the UK might prove to be temporary. Scandinavian Outdoor, which is based in Finland and sells outdoor clothing and equipment, posted a message on its homepage saying: "No delivery to UK just now." In a further message explaining its decision, it said: "Due to Brexit, we have temporarily closed our store from UK-based customers. Ordering will be possible as soon as our UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out." Meanwhile, mail and freight company TNT has said it is now imposing a surcharge of £4.31 on all shipments between the UK and the EU. TNT is now owned by Federal Express, which has also "updated" its charges, a spokesperson for the two companies said. "FedEx/TNT has been making incremental investments to adjust our systems, processes, resourcing and customer-facing solutions to ensure readiness for the change on 1 January 2021," the spokesperson added. "To reflect these investments and the incremental cost of customs clearance, we are increasing transportation rates for shipments from UK to EU, and EU to UK." Rivals DHL and UPS have also taken similar measures.

Here is a summary requirement:
Summarize the measures retailer companies have taken to cope with Brexit.

Please summarize the above article based on the given requirement:

Several EU online retailers have stopped delivering to the UK due to increased costs and bureaucracy resulting from changes in VAT rules brought in by HM Revenue and Customs on 1 January. Retailers such as Dutch Bike Bits and Beer On Web have said they will no longer deal with British customers, while others such as Scandinavian Outdoor have temporarily closed their store to UK-based customers until their UK VAT registration is sorted out. International shipping companies including Federal Express and TNT have also imposed additional charges on shipments between the UK and the EU to reflect the increased investment they have had to make in adjusting their systems to cope with Brexit.

Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders.

At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit.

The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135).

A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes."

Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with.

"For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every


You are a helpful assistant in evaluating the quality of the outputs for a given instruction. Your goal is to select the best output for the given instruction.

Select the Output (a) or Output (b) that is better for the given instruction. The two outputs are generated by two different AI chatbots respectively.

Here are some rules of the evaluation:
(1) You should prioritize evaluating whether the output honestly/precisely/closely executes the instruction, then consider its helpfulness, accuracy, level of detail, harmlessness, etc.
(2) Outputs should NOT contain more/less than what the instruction asks for, as such outputs do NOT precisely execute the instruction.
(3) You should avoid any potential bias and your judgment should be as objective as possible. For example, the order in which the outputs were presented should NOT affect your judgment, as Output (a) and Output (b) are **equally likely** to be the better.

Do NOT provide any explanation for your choice.
Do NOT say both / neither are good.
You should answer using ONLY "Output (a)" or "Output (b)". Do NOT output any other words.

# Instruction:
Here is an article:
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. By Robert PlummerBusiness reporter, BBC News Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. "We are forced by British policy to stop dealing with British customers," it said on its website. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders. At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit. The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135). A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes." Tackling evasion Adam French, Which? consumer rights expert, said consumers would be "frustrated" if the new VAT rules were applied in a way that causes significant inconvenience. "It's vital the government makes it clear to consumers as well as traders what the changes as a result of Brexit mean for them and how they shop. It should also work to ensure UK consumers can retain access to a wide range of competitively priced and quality goods." Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with. "Why should a phonograph spares manufacturer in Idaho bother to register for VAT in the UK and how are you going to make them do it?" he said. "And if they send the package anyway, what are you going to do?" 'Not what we wanted' "For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every country decided to behave in the same way, then we would have to pay 195 fees every year, keep up with the changes in taxation law for 195 different countries, keep accounts on behalf of 195 different countries and submit payments to 195 tax offices in 195 different countries, and jump through whatever hoops were required to prove that we were doing all of this honestly and without any error." Dutch Bike Bits said it had many customers within the UK and would like to be able to trade with them. "Not being able to send parcels to the UK does not work in any way in our favour and it is not what we wanted," the firm added. "If you're angry about this, and you may well be so, please contact your elected representative in the UK." Temporary? Other firms held out the hope that their ban on exports to the UK might prove to be temporary. Scandinavian Outdoor, which is based in Finland and sells outdoor clothing and equipment, posted a message on its homepage saying: "No delivery to UK just now." In a further message explaining its decision, it said: "Due to Brexit, we have temporarily closed our store from UK-based customers. Ordering will be possible as soon as our UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out." Meanwhile, mail and freight company TNT has said it is now imposing a surcharge of £4.31 on all shipments between the UK and the EU. TNT is now owned by Federal Express, which has also "updated" its charges, a spokesperson for the two companies said. "FedEx/TNT has been making incremental investments to adjust our systems, processes, resourcing and customer-facing solutions to ensure readiness for the change on 1 January 2021," the spokesperson added. "To reflect these investments and the incremental cost of customs clearance, we are increasing transportation rates for shipments from UK to EU, and EU to UK." Rivals DHL and UPS have also taken similar measures.

Here is a summary requirement:
Summarize the measures retailer companies have taken to cope with Brexit.

Please summarize the above article based on the given requirement:

# Output (a):
Several EU specialist online retailers, such as Dutch Bike Bits and Beer On Web, have stopped delivering to the UK due to tax changes and increased bureaucracy following Brexit. These companies now face higher costs and additional paperwork to comply with UK tax authorities. Some firms, like Scandinavian Outdoor, have temporarily halted UK deliveries until their UK VAT registration and post-Brexit processes are sorted out. Additionally, international shipping companies like Federal Express and TNT have levied extra charges on shipments between the UK and the EU to reflect their increased investments in adjusting their systems to cope with Brexit.

# Output (b):
Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders.

At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit.

The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135).

A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes."

Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with.

"For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every

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Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. By Robert PlummerBusiness reporter, BBC News Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. "We are forced by British policy to stop dealing with British customers," it said on its website. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders. At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit. The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135). A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes." Tackling evasion Adam French, Which? consumer rights expert, said consumers would be "frustrated" if the new VAT rules were applied in a way that causes significant inconvenience. "It's vital the government makes it clear to consumers as well as traders what the changes as a result of Brexit mean for them and how they shop. It should also work to ensure UK consumers can retain access to a wide range of competitively priced and quality goods." Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with. "Why should a phonograph spares manufacturer in Idaho bother to register for VAT in the UK and how are you going to make them do it?" he said. "And if they send the package anyway, what are you going to do?" 'Not what we wanted' "For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every country decided to behave in the same way, then we would have to pay 195 fees every year, keep up with the changes in taxation law for 195 different countries, keep accounts on behalf of 195 different countries and submit payments to 195 tax offices in 195 different countries, and jump through whatever hoops were required to prove that we were doing all of this honestly and without any error." Dutch Bike Bits said it had many customers within the UK and would like to be able to trade with them. "Not being able to send parcels to the UK does not work in any way in our favour and it is not what we wanted," the firm added. "If you're angry about this, and you may well be so, please contact your elected representative in the UK." Temporary? Other firms held out the hope that their ban on exports to the UK might prove to be temporary. Scandinavian Outdoor, which is based in Finland and sells outdoor clothing and equipment, posted a message on its homepage saying: "No delivery to UK just now." In a further message explaining its decision, it said: "Due to Brexit, we have temporarily closed our store from UK-based customers. Ordering will be possible as soon as our UK VAT registration and the overall process of selling to the UK post-Brexit has been sorted out." Meanwhile, mail and freight company TNT has said it is now imposing a surcharge of £4.31 on all shipments between the UK and the EU. TNT is now owned by Federal Express, which has also "updated" its charges, a spokesperson for the two companies said. "FedEx/TNT has been making incremental investments to adjust our systems, processes, resourcing and customer-facing solutions to ensure readiness for the change on 1 January 2021," the spokesperson added. "To reflect these investments and the incremental cost of customs clearance, we are increasing transportation rates for shipments from UK to EU, and EU to UK." Rivals DHL and UPS have also taken similar measures.

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Summarize the measures retailer companies have taken to cope with Brexit.

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Several EU specialist online retailers, such as Dutch Bike Bits and Beer On Web, have stopped delivering to the UK due to tax changes and increased bureaucracy following Brexit. These companies now face higher costs and additional paperwork to comply with UK tax authorities. Some firms, like Scandinavian Outdoor, have temporarily halted UK deliveries until their UK VAT registration and post-Brexit processes are sorted out. Additionally, international shipping companies like Federal Express and TNT have levied extra charges on shipments between the UK and the EU to reflect their increased investments in adjusting their systems to cope with Brexit.

Some EU specialist online retailers have said they will no longer deliver to the UK because of tax changes which came into force on 1 January. Bicycle part firm Dutch Bike Bits said from now on, it would ship to every country in the world except the UK. Another firm, Belgium-based Beer On Web, said it was now shunning the UK "due to the new Brexit measures". The companies are angry because they now face higher costs and increased bureaucracy in order to comply with UK tax authorities. However, it is unclear how many have taken the drastic step of refusing all UK orders.

At the same time, international shipping companies including Federal Express and TNT have said they are levying additional charges on shipments between the UK and the EU. They said this reflected the increased investment they had had to make in adjusting their systems to cope with Brexit.

The moves follow changes in VAT rules brought in by HM Revenue and Customs on 1 January. VAT is now being collected at the point of sale rather than at the point of importation. This essentially means that overseas retailers sending goods to the UK are expected to register for UK VAT and account for it to HMRC if the sale value is less than €150 (£135).

A government spokesperson said: "The new VAT model ensures goods from EU and non-EU countries are treated in the same way and that UK businesses are not disadvantaged by competition from VAT-free imports. "The new system also addresses the problem of overseas sellers failing to pay the right amount of VAT on sales of goods already in the UK at the point of sale, raising an anticipated £300m every year. "Many EU businesses which currently sell goods to UK customers will have already registered for UK VAT under existing rules and HMRC is working very closely with those who haven't to ensure they can comply with the changes."

Campaigner Richard Allen, founder of Retailers Against VAT Abuse Schemes, told the BBC that the massive increase in international online shopping had led to VAT evasion on a huge scale. He said the new HMRC rules were aimed at tackling that, but it was unclear how firms who failed to register for UK VAT would be dealt with.

"For providing this service, [HMRC] intend to charge a fee to every company in the world in every country in the world which exports to the UK," said Dutch Bike Bits on its website. "Clearly this is ludicrous for one country, but imagine if every country in the world had the same idea. "If every