Commentary

RCB/17/14 VAT Retail Export Scheme – HMRC's review

Part V16 Forms and other HMRC material

RCB/17/14 VAT Retail Export Scheme – HMRC's review

RCB/17/14 VAT Retail Export Scheme – HMRC's review

Revenue & Customs Brief, Issue 17. 14 April 2014

Purpose of this Brief

This Brief updates stakeholders on the progress of HMRC's review of the VAT Retail Export Scheme and sets out the next steps.

Who needs to read this?

Retailers, VAT refund companies and other individuals or bodies with an interest in the VAT Retail Export Scheme.

Background

The VAT Retail Export Scheme – also know as Tax Free Shopping – allows visitors from outside the European Union (EU) to claim a refund of VAT on goods they buy and export from the EU in their personal luggage.

It was announced at Budget 2013 that HMRC would review the scheme, with the key objectives of improving the customer experience and protecting VAT revenue. A formal

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