Tourists from the United States may apply for a VAT refund if the following criteria are met:

• Purchases are made in shops participating in the Retail Export Scheme (sometimes called Tax-Free Shopping);
• Tourists intend to leave the United Kindom for a final destination outside the European Union (EU) with their purchases, within three months of the date of purchase.

Visitors are advised that shops in Britain are not obliged to participate in the Retail Export Scheme and, additionally, some may require the customer to make a minimum purchase in order to be eligible for a VAT refund. Visitors should, therefore, ascertain before making their purchases whether or not a refund will be available.

Information on the Retail Export Scheme, as well as procedures for applying for a refund, can be found at the HM Revenue & Customs website.

Visitors applying for a refund should be aware that a VAT refund voucher must be presented for certification with the purchased goods to Customs and Excise when the customer departs from the European Union. Forms cannot be certified after departure from the EU. It should also be remembered that since VAT of 17.5% is included in the total price paid for the merchandise, approximately 14.9% of the total is the amount of VAT actually paid, and from this the retailer or refunding company will subtract a fee for processing the refund.

Further information on the details of the VAT refund service may be obtained from Global Refund, the company administering VAT refunds for the majority of British retailers.

Global Refund
Tel: 44 (0)20 8222 0100
Fax: 44 (0)20 8222 0200
E-mail: taxfree@us-globalrefund.com

VAT Refund Checks
Refund checks are sometimes received in the form of a sterling cheque, which may be cashed at a bank or at a specialist foreign exchange company. Customers are advised to check the Yellow Pages for local firms, or to consult one of the following exchange companies, and may maintain offices in the locality of the enquirer.

Thomas Cook Foreign Exchange Services Inc.
Tel: (800) CURRENCY

Ruesch International
Tel: (800) 424-2923
Tel: (212) 977-2700
Fax: (212) 248-4710

New York Foreign Exchange
Tel: (800) 346-3924
Tel: (212) 248-4700
Fax: (212) 248-4710