In this section:

You are here:
Home >
VAT >
VAT for consumers >
VAT for temporary visitors to the UK

VAT for temporary visitors to the UK

If you are visiting the UK from another country and you buy goods in the UK, then when you leave, you may be entitled to a refund of the VAT you paid on them. However, in most cases this will only apply if you live outside the European Union (EU) and you're travelling back to a country outside the EU.

This guide explains when you are entitled to a VAT refund, what you have to do to get one and what VAT rules apply if you are bringing goods into the UK from another EU country.

On this page:

VAT refunds for international travellers leaving the UK
How to get your VAT refund
VAT when entering the UK from the EU
More useful links

VAT refunds for international travellers leaving the UK

When you visit the UK, you pay VAT on most of the purchases you make. However, if you're visiting the UK from another country, in some cases you can get a refund of the VAT.

If you are an overseas trader find out if you are entitled to a refund on VAT paid during a visit to the UK in our guide to getting VAT refunds

If your visit is personal, the information below will help you understand if you may be able to get your VAT back.

If you live outside the EU

If you an overseas visitor, to qualify for a VAT refund you must:

live outside the EU
leave the UK for a destination outside the EU with the goods you have bought by the end of the third month after the month when you bought them
show customs officials the goods, your receipts for them and a completed VAT refund document when you leave the EU

If you live in the EU

If you live in the EU, you may be able to obtain a VAT refund if you are planning to leave the EU for at least 12 months.

You must:

leave the UK for a destination outside the EU - with the goods you have bought - by the end of the third month after the month when you bought them (for example, goods purchased on 3 February would have to be exported by 31 May)
stay outside the EU for at least 12 months
show customs officials the goods, your receipts for them and a completed VAT refund document when you leave the EU

If you are studying in the UK

If you're studying in the UK, you may be able to obtain a VAT refund if you're planning to leave the EU for at least 12 months.

You must:

leave the UK for a destination outside the EU - with the goods you have bought - by the end of the third month after the month when you bought them
stay outside the EU for at least 12 months
show customs officials the goods, your receipts for them and a completed VAT refund document when you leave the EU

Goods you can claim refunds for

You can obtain VAT refunds for anything on which you pay VAT in the UK apart from the following:

new or used cars
a boat you plan to sail outside the EU
goods worth more than £600 exported for business purposes
goods to be exported as freight
goods that need an export licence - except antiques
unmounted gemstones
bullion over 125g, 2.75 troy ounces or ten Tolas
mail order goods, including Internet sales
goods used or partly used in the EU, such as perfume
service charges, such as hotel expenses

Motor vehicles

There are special rules for VAT when you import or export a car for personal use.

Get information about how VAT applies to imports and exports of personal vehicles

Top

How to get your VAT refund

When you purchase the goods

First, you need to choose a shop that operates the VAT Retail Export Scheme. It's a voluntary scheme and not all shops operate it, so you need to check before you buy anything.

To obtain your VAT refund, you need one of the following documents the shop will give you this:

a VAT 407 form
a shop or refund company's own version of form VAT 407
a VAT Retail Export Scheme sales invoice

You need to fill in the form when you make your purchases, in front of the retailer. The retailer will ask to see evidence that you are eligible to use the scheme, such as your passport.

You also need to agree with the retailer how your refund will be paid. Some retailers will pay you the refund directly, others will operate through a refund company, and some will have an arrangement with a refund booth at the point where you leave the UK.

You may not get all the VAT back. The retailer and/or the refund company may make a charge to cover the cost of handling your form. If they do, this will be deducted from your refund before you receive it.

When you leave the country

If you're travelling outside the EU, you must show your goods and your refund form to UK customs staff at the airport you're leaving from. Make sure you arrive at the airport early so that you have plenty of time to deal with the customs staff before your departure.

If you're travelling to another country within the EU before you finally leave the EU, then you must show your goods and refund form to customs officials in that country when you leave it.

If you are leaving the EU on a flight that stops in another EU country before leaving the EU, then you have two options:

if you're taking your goods as hand baggage, then you must show them to customs officials along with your refund form in the last EU country you stop in before leaving the EU
if you're checking your goods in as hold baggage, then you must show your goods and your refund form to UK customs officials before checking in

If there aren't any customs officials at the port or airport you're leaving from, there will be a telephone you can use to ring an official or a clearly marked customs post box in which you can leave your refund form. Customs officials will collect it from there and if they are satisfied that all requirements have been met, they will contact the retailer to arrange your VAT refund.

Once your form has been approved by customs officials, you can then obtain your refund in the way you agreed with the retailer when you made the purchase. You will use one of these methods:

post the form back to the retailer to arrange payment of the refund
post the form back to a commercial refund company to arrange payment of the refund
hand your form to a refund booth to get paid immediately

There may be a charge to cover the cost of handling your refund. This charge will be shown on your refund form.

Top

VAT when entering the UK from the EU

You don't have to pay VAT on goods you bring back from other EU countries, as long as the price you paid for them includes VAT. If it doesn't and you're stopped by UK customs staff, the goods could be taken away from you.

Find out about tax when bringing in goods from abroad on the Directgov website