Commentary

704/2/99 Traveller's guide to the Retail Export Scheme

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

704/2/99 Traveller's guide to the Retail Export Scheme

Part V8 HMRC Notices | Commentary

704/2/99
Traveller's guide to the Retail Export Scheme

July 1999

1 What is the Retail Export Scheme?

When you visit the UK you will pay VAT on most things you buy. The Retail Export Scheme allows you to reclaim a VAT refund on most goods you intend to export from the UK. The shopkeeper may deduct an administrative fee before making any refund.

2 Do I qualify to use the Scheme?

If you are an overseas visitor who—

  1.  

    •     is a traveller whose domicile or habitual place of residence is not situated within the EC; and

  2.  

    •     intends to leave the UK, with the goods by the last day of the third month following that in which the goods were purchased, for a final destination outside the EC,

you are entitled to buy goods under the Scheme.

If you are an EC resident going abroad for at least twelve months or a crew member of a ship or aircraft leaving the EC, you should read VAT Notice 704/1 “VAT refunds for travellers departing from the European Community”.

Main narrative treatment—V4.331.

3 Can I buy goods under the Scheme if I am working in the EC?

Yes, if you meet the conditions in paragraph 2

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial