VATRESNI2050 | Basic principles of the scheme: What does this section of the guidance cover?

This section describes the basic principles of VAT retail export scheme. This section and the following section on how the scheme works, supplement and should be read in conjunction with, the guidance contained in:

• VAT Notice 704 Retail Exports Scheme (Northern Ireland); and

• VAT Notice 704/1 Claim VAT back on tax-free shopping in Northern Ireland