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Contents

Official guidance
VAT Retail Export Scheme (Northern Ireland)

VATRESNI2000 · Basic principles of the scheme

  • VATRESNI2050 · What does this section of the guidance cover?
  • VATRESNI2100 · Who can buy goods under the scheme
  • VATRESNI2200 · Who can operate the VAT Retail Export Scheme
  • VATRESNI2300 · Restrictions by the retailer
  • VATRESNI2400 · What is the legal basis for the scheme's conditions?
  • VATRESNI2500 · VAT refund documents
  • VATRESNI2600 · VATRESNI in conjunction with other schemes
  1. Basic principles of the scheme: Contents
  2. Basic principles of the scheme: Restrictions by the retailer

VATRESNI2300 | Basic principles of the scheme: Restrictions by the retailer

From HM Revenue & Customs · VAT Retail Export Scheme (Northern Ireland)

The retailer may:

  • set a minimum sales value below which they do not operate the scheme;

  • exclude certain product lines; and / or

  • opt not to offer the scheme at some retail outlets (for example those not on the tourist routes).

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