Commentary

704/1/20 Claim VAT back on tax-free shopping in Northern Ireland

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

704/1/20 Claim VAT back on tax-free shopping in Northern Ireland

Part V8 HMRC Notices | Commentary

704/1/20
Claim VAT back on tax-free shopping in Northern Ireland

December 2020

Detail

This notice cancels and replaces Notice 704/1 (August 2016).

This notice applies to supplies made on or after 1 January 2021. 

It applies to visitors from outside both Northern Ireland and the EU (overseas visitors) who make purchases from retailers in Northern Ireland.

The VAT Retail Export Scheme is no longer available in Great Britain (England, Scotland and Wales).

For purchases made in Great Britain before 1 January 2021, you will still be able make a claim under the VAT Retail Export Scheme on departure from the UK and the EU in line with current rules, until 31 March 2021.

1 Overview

1.1 Information in this notice

This notice tells you how you can get the VAT back on goods you buy from shops in Northern Ireland that offer tax-free shopping (also known as the VAT retail export scheme).

1.2 The changes in this notice

This notice has been updated to reflect changes to the VAT treatment of supplies of goods following the UK's departure from the European Union and the end of the transition period.

1.3 Who should read this notice

You should read this notice if you are a visitor to Northern Ireland from outside Northern Ireland and the EU.

Main narrative treatment—V4.305.

2 Tax-free shopping

In the UK, VAT is charged on many goods and services. If you are a visitor to Northern Ireland from outside the EU then you can get a VAT refund on goods you buy and take home in your luggage. There are special rules if you

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