VAT

VAT-free shopping

Up to 31 December 2020, it was possible for non-EU visitors to the UK to obtain a refund of VAT paid on goods purchased while here and taken out of the country in their personal baggage. This was abolished as one of the consequences of Brexit, but the government now proposes to introduce a new system ‘with the aim of providing a boost to the high street and creating jobs in the retail and tourism sectors’. A consultation will gather views on the approach and design of the scheme to be delivered ‘as soon as possible’. The practicalities of the old scheme involved presenting paperwork to Customs officers at the point of departure; the new system will be digital and will have to be streamlined to avoid delays at airports.