VAT refund in the UK (2026)

Many travellers expect to shop “tax-free” and reclaim Value Added Tax (VAT) at the airport. However, the UK changed its rules on 1 January 2021. Since then, visitors generally cannot claim VAT refunds on goods bought in England, Scotland, or Wales and taken home in their luggage. Northern Ireland has slightly different rules, with some limited exceptions.

VAT refund in the UK at a glance

Situation	Can you get VAT back?	What to do
Shopping in Great Britain (England/Scotland/Wales) and taking goods in luggage	Generally no (scheme withdrawn)	Consider shipping goods directly outside the UK (if retailer offers)
Shopping in Great Britain with delivery to an address outside the UK	Sometimes yes (tax-free supply possible if delivered abroad)	Ask retailer if they offer this service and what proof they need
Shopping in Northern Ireland (eligible visitors) and leaving NI/EU with the goods	Sometimes yes	Ask for VAT 407(NI) form, export within the deadline, get Customs approval
Business visitor (non-UK company) with UK VAT on business expenses	Possibly (separate process)	Use HMRC business VAT refund guidance (not an airport counter)

Key VAT facts in the UK

• The UK’s VAT Retail Export Scheme for tourists is no longer available in Great Britain (England, Scotland, and Wales), having been withdrawn on 1 January 2021.
• “Duty free” at airports is different from a “VAT refund on high-street shopping”, as retailers sell eligible goods without charging certain taxes at the point of sale (meaning you don’t need to claim a refund).
• In Great Britain, the main remaining “tax-free” shopping option is delivery straight to a non-UK address (if the retailer offers this).
• Northern Ireland has its own separate rules and processes, and overseas tourists from outside the EU can still claim VAT refunds on certain goods.
• Refund companies and retailers may charge independent admin fees where refunds are possible.

Can tourists claim VAT back in the UK?

In short – not in the way they can in many EU countries. Tourists visiting the UK can no longer claim VAT refunds at airports for goods carried in their luggage. The UK abolished the VAT Retail Export Scheme in 2021 as part of its post-Brexit tax reforms.

Tax-free shopping in the UK is now only available in limited circumstances:

• Export delivery at the point of sale – some retailers offer direct shipping to overseas addresses, meaning VAT may not be charged
• Duty free shopping – you can still buy certain goods at airports and international departure points where certain taxes and import duties are not applied
• Shopping in Northern Ireland (NI) – separate rules apply in NI, and overseas visitors can claim VAT refunds on certain goods if they live outside the EU

Why there’s (usually) no VAT refund in Great Britain (England, Scotland, Wales)

Before 2021, many overseas visitors to the UK could claim VAT refunds on a range of high street goods through the VAT Retail Export Scheme (VAT RES). The scheme applied to goods bought in the UK and taken home in a traveller’s luggage when leaving the country. Eligible goods included:

• Clothing and accessories
• Electronic items
• Jewellery
• Cosmetics and perfume
• Toys, souvenirs, and gifts
• Homeware

UK airports also offered “airside” tax-free shopping in airport departure areas. Passengers travelling outside the EU could buy many goods without paying VAT or excise duties, while travellers to EU destinations sometimes benefited from airport pricing discounts and duty-free sales on certain products.

These schemes mainly benefited visitors from outside the EU and the wider EU VAT area. EU visitors generally could not reclaim VAT on ordinary shopping while the UK was part of the EU single market and VAT system.

After Brexit, some expected VAT-free shopping may be expanded to EU visitors. Instead, the UK abolished both schemes in Great Britain (England, Scotland and Wales). The changes took effect on 1 January 2021.

As a result, EU visitors did not gain VAT-free shopping after Brexit – and non-EU visitors lost it too.

What remained was traditional duty-free shopping on certain products (e.g., alcohol and tobacco), which was extended to passengers travelling from Great Britain to EU destinations.

What you can do instead

Option 1 — Buy in Great Britain and have the goods delivered abroad

You can still benefit from tax-free shopping in England, Scotland, and Wales if you buy from high street or online retailers and have them delivered straight to your overseas address. In these cases, the sale may qualify as an export, meaning UK VAT may not be charged.

Unlike the old VAT refund scheme, you usually do not need to reclaim the VAT yourself at the airport. Instead, the retailer either removes the VAT at the point of sale or refunds it once export requirements are met.

However, not all retailers offer international export delivery, so you will need to check before buying.

You will also need to weigh up what other fees may apply. For example, delivery/admin fees charged by the retailer, and customs/import taxes in your home country.

Delivery times, export paperwork and proof-of-address requirements may also vary between retailers.

Option 2 — Shop duty-free when departing

Duty free is still available at airports and international departure points (e.g., seaports, rail terminals). However, this applies to a more limited range of goods. The main products you can buy duty free are alcohol, tobacco, and some perfumes/cosmetics.

The advantage of duty free is that you simply buy the products to take with you without having to fill in any paperwork or fulfil any address requirements. However, product availability varies across departure locations and retailers.

Option 3 — Budget smarter for shopping in the UK

If export delivery or duty free shopping don’t work for you, your best option is to look into money saving options when in the UK. You can reduce your budget significantly with the right planning and research. Here are some useful tips:

• Use price comparison websites to search for the best deals
• Book as much as possible in advance for transport, accommodation, and leisure/entertainment activities
• Look for special deals (e.g., 2-for-1, meal deals, discount passes)
• Use credit/debit cards with the lowest and most transparent transaction and currency exchange fees
• Avoid dynamic currency conversion – in other words, pay in the local currency (GBP in this case) rather than your home currency if possible as this avoids high merchant markup fees
• Check websites such as MoneySavingExpert for budgeting tips

VAT refund in Northern Ireland (the main exception)

The scrapping of VAT RES in 2021 only applied to Great Britain (England, Scotland, and Wales). Northern Ireland has separate arrangements for VAT and tax-free shopping under the Northern Ireland Protocol and Windsor Framework. Here’s what you should know.

Who may be eligible in Northern Ireland

You may be eligible for a VAT refund on certain goods taken out of Northern Ireland (NI) in your luggage if you are:

• An overseas visitor who lives outside NI and the EU
• A person temporarily studying or working in NI whose normal place of residence is outside NI and the EU
• A NI/EU resident who is emigrating outside NI and the EU for at least 12 months

You will need to take any goods purchased in the country outside NI/EU by the last day of the third month after the month you bought them. For example, something bought in May must be removed by 31 August.

Key conditions

The main condition is that you must take the goods out of NI and the EU within three months (the last day of the third month following the month of purchase). You must also be able to prove your eligibility to retailers and customs authorities when you leave the area by showing your passport, visa, or other documents.

It’s also worth remembering that not all shops in NI offer tax-free shopping, so check before you purchase. Services (e.g., hotel accommodation) are excluded along with the following goods:

• Goods partly used before departure
• Certain zero-rated goods covered under normal export rules
• Most business exports
• Goods exported as freight
• Goods requiring an export license (except most antiques)
• Mail-order goods
• Motor vehicles and boats
• Gemstones and bullion over a specified weight limits that are not attached to jewellery

Step-by-step — claiming VAT back in Northern Ireland

Here are the steps to claiming a VAT refund in Northern Ireland:

Step 1 – ask the retailer for a VAT 407 form and provide proof of eligibility (e.g., passport and travel documents).

Step 2 – Complete and sign the form. The shop assistant will also complete and sign the retailer part. Keep the form together with your receipts for the purchase.

Step 3 – On departure from NI, show your goods, the VAT form, and receipts to the customs officer. You may have to do this before checking in your luggage.

Step 4 – Get your refund. The process will depend on the retailer arrangement. Sometimes you may receive the refund at the airport, other times you may have to post your form using a supplied per-paid envelope.

Important route warning — NI to Great Britain can be tricky

One important complication is that VAT refunds from Northern Ireland generally do not work in practice if you travel directly to Great Britain, even if you later leave the UK. Under current UK government guidance, the same issue may also apply if your journey goes via an EU country such as the Republic of Ireland before reaching Great Britain.

Although you can technically submit a VAT refund claim, goods entering Great Britain are treated as imports. This means import VAT may become payable on arrival, and in many cases the retailer simply offsets your refund against that import VAT – leaving no actual refund to receive.

If you travel indirectly to Great Britain via a non-EU country, you may be able to reclaim the VAT if the goods bought exceed your personal allowance. However, the rules are complex, so it is best to check the latest official guidance and confirm eligibility with the retailer before purchasing.

Visiting the UK for business: can you reclaim UK VAT?

Some non-UK businesses may be able to reclaim UK VAT on certain business-related goods and services purchased in the UK. This applies where the business:

• Is not registered, and is not required to be registered, for UK VAT
• Is not established or trading in the UK
• Does not make taxable supplies in the UK (subject to limited exceptions)
• Is established in a country that offers similar VAT refund arrangements to UK businesses

Claims are made through HMRC (either electronically or by post) rather than at the airport or departure point.

Businesses must provide evidence that purchases were made for business purposes and not for personal use or holiday shopping. See the UK government website for more information.

FAQ

Can I claim VAT back at Heathrow / UK airports?

No – in most cases, you cannot claim VAT back at Heathrow Airport or other UK airports anymore. The UK abolished tax-free shopping for tourists in Great Britain (England, Scotland, and Wales) in 2021, so overseas visitors generally cannot reclaim VAT on goods they carry home in their luggage. However, you can still claim VAT refunds on certain purchases at airports in Northern Ireland.

Why did the UK stop VAT refunds for tourists?

The UK ended VAT refunds for tourists in 2021 after leaving the EU. The government said the scheme was costly, vulnerable to fraud, and mainly benefited luxury retailers and higher-spending visitors. The decision has been controversial, with airports, retailers, and tourism groups arguing it discourages international visitors from shopping in the UK and puts Britain at a disadvantage compared with countries that still offer tax-free shopping.

Can I still buy tax-free goods in the UK if they’re shipped abroad?

Yes – in some cases, you can still buy goods VAT-free in the UK if the retailer ships them directly to an address outside the UK. Not all retailers offer international VAT-free shipping, so it’s best to check before purchasing.

Is there a VAT refund in Northern Ireland?

Yes – limited VAT refunds are still available in Northern Ireland for some overseas visitors. Unlike the rest of Great Britain, NI continues to operate a version of the Retail Export Scheme because of its special post-Brexit trading arrangements with the EU. Generally, visitors who live outside both the EU and NI may be able to reclaim VAT on eligible goods they take out of NI and the EU within three months of purchase.

What is the VAT 407(NI) form?

The VAT 407 form is the document used for tax-free shopping claims in Northern Ireland. Participating retailers give the form to eligible overseas visitors when they buy goods, and it must usually be stamped or validated when leaving NI or the EU to prove the items were exported.

Can I claim VAT back if I travel from Northern Ireland to Great Britain?

Usually not in practice. Although you can usually submit a VAT refund claim on goods purchased in Northern Ireland, items brought into Great Britain can be treated as imports, meaning import VAT may become payable on arrival – often eliminating the financial benefit of the original refund. If you travel indirectly to Great Britain via a non-EU country, you may be able to reclaim the VAT if the goods bought exceed your personal allowance.

Can I reclaim VAT in the UK as a business visitor?

Yes – some overseas businesses can reclaim UK VAT on eligible business expenses incurred during visits to the UK. This typically applies where the business is not UK VAT-registered, is not established in the UK, and does not make taxable supplies in the UK.

Is duty-free the same as a VAT refund?

No – duty free shopping and VAT refunds are different schemes. Duty free means certain goods, such as alcohol, tobacco, or perfume, are sold without local taxes and duties at the point of purchase, usually in airports or travel hubs for eligible international travellers. A VAT refund, by contrast, involves paying VAT when buying goods and then reclaiming it later if you meet the eligibility rules.

Useful resources

(accessed 21st May 2026)

• GOV.UK — Tax-free shopping (current rules + NI mention):https://www.gov.uk/tax-on-shopping/taxfree-shopping
• GOV.UK — Claim VAT back on tax-free shopping in Northern Ireland (VAT 407 process):https://www.gov.uk/guidance/claim-vat-back-on-tax-free-shopping-in-northern-ireland
• HMRC Brief confirming withdrawal of VAT RES in Great Britain and airside concession from 1 Jan 2021:https://www.gov.uk/government/publications/revenue-and-customs-brief-21-2020-withdrawal-of-the-vat-retail-export-scheme-and-the-tax-free-shopping-concession/revenue-and-customs-brief-21-2020-withdrawal-of-the-vat-retail-export-scheme-and-the-tax-free-shopping-concession
• Visit London explainer (traveller-friendly summary, not authoritative):https://www.visitlondon.com/traveller-information/essential-information/money/tax-free
• Business VAT refund guidance:https://www.gov.uk/guidance/vat-refunds-for-non-eu-businesses-visiting-the-ukhttps://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses