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VATRESNI6300 | Assurance at the retailer: Goods not eligible under the scheme

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

Notice 704 Retail Export Scheme Northern Ireland sets out goods that may not be sold under the scheme.

  • Zero-rated items must not be included on the VAT refund document (unpaid “output tax” might otherwise be refunded against these zero-rated items by the retailer or refund company).

  • Services provided with goods must not be included in the price for the goods listed on the VAT refund document - for example, extended warranties and service contracts sold with electrical goods.