VAT Retail Export Scheme (Northern Ireland)

VATRESNI8300 - Handling correspondence: Refunds of VAT on services

Below is a draft letter that may be sent when a traveller asks about refunds of VAT on services. The letter should be adapted to suit individual circumstances.

Dear [insert name]

VAT Retail Export Scheme

Thank you for your letter of [insert date] concerning VAT paid during your recent visit to the UK. 

I should explain that only goods supplied for personal export may be relieved of VAT under the retail export scheme.  You cannot use the scheme to obtain refunds of VAT on services such as hotel accommodation, meals, car hire, taxi fares etc.  VAT notice 704/1, Claim VAT back on tax-free shopping in Northern Ireland, which can be found on the Gov.UK website, explains the retail export scheme in more detail.

Therefore, no VAT is refundable in the circumstances you describe. 

Yours sincerely,