Tourism: VAT
The question
To ask the Chancellor of the Exchequer, how much VAT was refunded to international visitors as a result of the Government's Shop and Ship retail export scheme in 2019, 2023 and 2024.
Answered by Dan Tomlinson
Goods purchased in the UK and subsequently exported outside the UK, whether by the business or the consumer, may be eligible for VAT zero-rating, provided that the relevant conditions are met, and appropriate evidence of export is retained. However, as such transactions are accounted for at the zero rate on VAT returns, they do not generate a separate refund and are not separately identifiable in HMRC’s systems. Therefore, HMRC does not hold data on the volume or value of such exports for which VAT has been zero-rated.
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