VAT: Retail Export Scheme
HMRC would like to make the Retail Export Scheme easier to use and understand, and to limit opportunities for error and fraud.
Detail
The VAT Retail Export Scheme (also known as Tax Free Shopping) allows non-European Union visitors to claim a refund of VAT on goods they buy and export from the European Union (EU) in their personal luggage.
This consultation invites general comments on options for redesigning the scheme and asks some specific questions relating to a number of possible changes.
Documents