Tourism: VAT
Commons · Question 75056 · Tabled 4 Sep 2025 · Treasury · Official record
Answered 11 Sep 2025
Question
Asked by Dame Caroline Dinenage
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.
Answer
Answered by Dan Tomlinson, 11 Sep 2025
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 su...