Shopping

Notice 704/1 Tax free shopping in the UK February 2012

Foreword

This notice cancels and replaces Notice 704/1 (January 2012).

1. Introduction

This Notice tells you how you can get the VAT back on goods you buy in the United Kingdom (UK) from shops that offer Tax Free Shopping (also known as the VAT Retail Export Scheme).

2. What is Tax Free Shopping?

In the UK, Value Added Tax (VAT) is charged on many goods and services. Tax Free Shopping allows travellers leaving the European Union (EU) to get a VAT refund on goods they buy here and take home. It cannot be used for services. In most cases, the shop or refund company will charge you a fee for using Tax Free Shopping. They will take the money out of your VAT refund.

3. Can I use the scheme?

If you are an overseas visitor You can use the scheme if • your home, or the place you live, is outside the EU and • you plan to take the goods out of the EU by the last day of the third month after the one in which you bought them (see section 6) • an overseas resident studying or • you plan to take the goods out of the working in the UK, or EU by the last day of the third month after the one in which you bought • a resident of the EU them (see section 6) and • you can show that you will be staying outside the EU for at least 12 months If you belong to one of these categories, you must be able to prove this to the shop assistant and to customs when you leave the EU by showing your passport, visa or other documents. If you cannot prove this when you leave, your claim will not be approved.

4. Can I use the scheme for everything I buy?

No. Not all shops offer Tax Free Shopping - check before you buy the goods. You can use Tax Free Shopping for any goods on which you have paid VAT except: • goods (for example, perfume or chocolates) which you have used, or partly used, in the EU

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Notice 704/1 Tax free shopping in the UK February 2012

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