Persons eligible for repayment of VAT
A person carrying on a business (ie a 'trader') is eligible for repayment of tax during a claim period if he meets the following conditions.
Firstly, he must be established in a country outside the UK4. A person is treated as being established in such a country if5:
• he has a business establishment there
• he carries on a business through a branch or agency there
• he has no business establishment there or elsewhere but his permanent address is there, or
• he has no business establishment there or elsewhere but his usual place of residence is there
The usual place of residence of a body corporate is the place where it is legally constituted6.
Secondly, where the third country has a comparable system of turnover taxes, it may be required to provide reciprocal arrangements for refunds to taxable persons established in the UK (however, HMRC may waive this requirement7).
Thirdly, the person must not make supplies of goods or services in the UK or, if he