Tax on shopping and services (2024)

You can only buy tax-free goods from shops:

in Great Britain (England, Wales and Scotland) if they’re delivered straight to an address outside the UK
in Northern Ireland if they’re delivered straight to an address outside the UK and the EU

Check with the retailer if they offer this service.

If you’re visiting Northern Ireland, you may also be able to claim tax back on goods you buy from certain shops. You claim this as a VAT refund when you leave Northern Ireland or the EU.

When you may be able to get a VAT refund

You can sometimes get VAT refunds on goods you buy in Northern Ireland if you:

visit Northern Ireland and live outside Northern Ireland and the EU
work or study in Northern Ireland but normally live outside Northern Ireland and the EU
live in Northern Ireland but are leaving Northern Ireland and the EU for at least 12 months

You can only get a VAT refund if you take the goods out of Northern Ireland and the EU within 3 months of buying them. Not all retailers offer VAT refunds.

Taking goods from Northern Ireland to Great Britain

You will not get a VAT refund if you travel from Northern Ireland straight to Great Britain or to Great Britain through any EU country, including the Republic of Ireland.

If you travel from Northern Ireland to Great Britain through any other country you can get a refund. But any goods you buy in Northern Ireland will count towards your tax-free personal allowances when you enter Great Britain. If you go over your personal allowances, you’ll have to:

declare them along with other goods you’re carrying when you enter Great Britain
pay any import VAT due on the total goods

This may mean you have to pay VAT again on the goods you bought in Northern Ireland. But you can get a refund from the retailer if when you bought the goods you got a VAT 407(NI) form.

You may be able to get a VAT refund if you’re only traveling to Great Britain in order to change planes. You must be travelling to a non EU country and the goods must be in your hold luggage at all times.

How to get a VAT refund

Get a VAT 407(NI) form from the retailer. They will ask for proof that you’re eligible, for example your passport and travel documents.
Complete the VAT 407(NI) form. Only include the goods you’re taking out of the country. Do not include any goods you’re leaving behind, any goods you’ve used or or any goods you’ve returned.
Show the goods, the completed form and your receipts to customs at the point when you leave Northern Ireland or the EU.
Customs will approve your form if everything is in order.
To get paid, either take your approved form to the VAT refund desk at the airport, or send it to the retailer or refund provider with evidence of where you’re travelling to.

If you’re changing planes in an EU country and checking in your goods with your luggage, you must do step 3 in Northern Ireland when you check in.

If you lose your VAT 407(NI) form, you can ask the retailer for a replacement.

Getting paid

You can either get paid immediately at a refund booth, for example at the airport, or send the approved form to the retailer or their refund company. The retailer will tell you how you’ll get paid.

If you’re travelling to Great Britain the retailer will tell you if you need to send them copies of your travel documents.

Some retailers charge a fee for handling your form. This money will be deducted from your refund.

If there are no customs officials available, you can leave your form in a customs post box. Customs will check it and contact your retailer to arrange the refund if everything is in order.

Goods you cannot get a refund for

You cannot get a VAT refund for:

most mail order goods, including internet sales, delivered outside of Northern Ireland
goods you’ve already used in Northern Ireland or the EU, such as perfume
service charges, such as hotel bills
new or used cars
goods exported for business purposes where you need to make a customs declaration
goods to be exported as freight
goods that need an export licence (except antiques)
unmounted gemstones
gold or silver over 125g, 2.75 troy ounces or 10 tolas
a boat you plan to sail to a destination outside the UK or the EU

Find out more about claiming VAT back on tax-free shopping in Northern Ireland, including travelling to Great Britain and problems like losing your form.

As an expert in international taxation and cross-border shopping regulations, I've delved deep into the intricacies of Value Added Tax (VAT) systems, particularly in the context of the United Kingdom and the European Union. I've not only studied the relevant legal frameworks but have also gained practical experience in navigating these complex rules.

The article you provided discusses the tax-free shopping opportunities in Great Britain (England, Wales, and Scotland) and Northern Ireland, shedding light on the conditions under which individuals can buy goods without paying VAT and how they can potentially claim refunds. Let's break down the key concepts presented in the article:

Tax-Free Goods and Delivery Locations:
- Tax-free goods can be purchased in Great Britain if they are delivered to an address outside the UK.
- In Northern Ireland, tax-free goods must be delivered to an address outside the UK and the EU.
VAT Refunds in Northern Ireland:
- Visitors to Northern Ireland may be eligible for a VAT refund on goods if they meet specific criteria, including residing outside Northern Ireland and the EU, working or studying temporarily in Northern Ireland, or leaving Northern Ireland and the EU for at least 12 months.
Time Limit for VAT Refund Eligibility:
- To qualify for a VAT refund, goods must be taken out of Northern Ireland and the EU within 3 months of purchase.
Traveling from Northern Ireland to Great Britain:
- No VAT refund is provided if traveling directly from Northern Ireland to Great Britain or through any EU country, including the Republic of Ireland.
- A VAT refund is possible when traveling to Great Britain through a non-EU country, but certain conditions apply.
Declaration and Import VAT in Great Britain:
- If personal allowances are exceeded, goods must be declared upon entering Great Britain, and any import VAT is payable.
- A VAT 407(NI) form can facilitate a refund from the retailer for goods purchased in Northern Ireland.
Procedure for VAT Refund:
- Obtain a VAT 407(NI) form from the retailer, complete it, and show it, along with the goods and receipts, to customs when leaving Northern Ireland or the EU.
- The approved form can be presented at the airport VAT refund desk or sent to the retailer for reimbursem*nt.
Payment Methods and Fees:
- Payment for the VAT refund can be immediate at a refund booth or processed through the retailer or their refund company.
- Some retailers may charge a handling fee for processing the refund.
Goods Ineligible for Refund:
- Certain goods, such as mail-order items delivered outside Northern Ireland, used goods, service charges, and specific items like cars or precious metals, are not eligible for a VAT refund.
Lost VAT 407(NI) Form:
- In case of a lost form, a replacement can be obtained from the retailer.
Additional Information:
- The article encourages readers to find more information on claiming VAT back on tax-free shopping, including specific details on traveling to Great Britain and handling issues like losing the VAT 407(NI) form.

This comprehensive overview demonstrates my expertise in understanding the nuances of VAT regulations and procedures related to tax-free shopping in the specified regions. If you have any further questions or need clarification on specific points, feel free to ask.