Tax-free shopping in the United Kingdom (2026)

Last reviewed: 9 October 2026

In short: The VAT Retail Export Scheme ended in England, Scotland and Wales on 31 December 2020. It continues in Northern Ireland for visitors who live outside Northern Ireland and the EU.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitors; Great Britain (England, Scotland and Wales)No [1]
VAT refund for visitors availableVAT refund for visitors; Northern IrelandYes [2]
Who qualifiesVAT refund for visitors; Northern IrelandVisitors who live outside Northern Ireland and the EU. People who work or study in Northern Ireland, or leave it for at least 12 months, can also qualify. [3]
Minimum purchaseVAT refund for visitors; Northern Ireland⚠ Not yet verified
Time limit to take goods outVAT refund for visitors; Northern Ireland3 months [3]
Refund procedureVAT refund for visitors; Northern IrelandA Border Force or EU customs officer checks and stamps the VAT407 form before the traveller leaves Northern Ireland and the EU. The form then goes to the shop or refund company named on it, which pays the refund. [3]

Notes

  • The scheme ended in England, Scotland and Wales at the end of the Transition Period (31 December 2020). Purchases made on or before 31 December 2020 stay eligible on the old terms. Tax-free goods can only be bought if they are delivered straight to an address outside the UK.
  • The scheme continues in Northern Ireland for goods leaving Northern Ireland and the EU. It is not available for travel to Great Britain.
  • The official guidance read does not state a minimum purchase amount.
  • Goods must leave Northern Ireland and the EU by the last day of the third month after the month of purchase.

Sources

  1. HM Revenue & Customs: Revenue and Customs Brief 21 (2020): withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession (consulted 9 October 2026) · all sources
  2. GOV.UK: Tax on shopping and services: Tax-free shopping (consulted 9 October 2026) · all sources
  3. HM Revenue & Customs: Claim VAT back on tax-free shopping in Northern Ireland (consulted 9 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.