VATRESNI2100 - Basic principles of the scheme: Who can buy goods under the scheme
The scheme is available for visitors
to Northern Ireland who are normally resident outside the EU (and NI). It is also
available for entitled residents who have purchased goods in Northern Ireland
and intend to emigrate from Northern Ireland and the EU with the goods within 3
months from the end of the month in which the goods were purchased.
Travellers are required to demonstrate to the retailer that they are eligible
to purchase goods under the VAT Retail Export Scheme.
Non-EU visitors
Non-EU visitors (including non-EU members of crews of ships and aircraft) must demonstrate that they live outside the EU. Appropriate documentation to demonstrate eligibility includes a passport, national ID card, or driving licence.
Visitors from Great Britain are non-EU
visitors but special rules apply to sales made to them. See VATRESNI3050.
Students and migrant workers
Non-EU residents entering the UK to study or work in Northern Ireland are only eligible to buy goods under the retail export scheme before they return home provided they intend to remain outside the EU for at least 12 months.
Typically, this will be at the end of their studies or work contract. They must be able to prove their intention to remain outside the EU by producing, for example, a passport which includes a visa or entry permit indicating the length of stay permitted in the UK. Conversely, the presence of a return ticket and/or a permanent UK address can be indicators that the person is not eligible.
Entitled residents
EU or Northern Ireland residents who intend to permanently leave the EU/Northern Ireland (to a place outside the EU) for a minimum period of 12 months are also entitled to purchase goods under VAT retail export scheme. Evidence to support an intention to remain outside the EU/Northern Ireland may consist of overseas work permit, approved visa application or residency permit.