GB
Great Britain visitor tax treatment
This rule covers Great Britain: England, Scotland and Wales. Northern Ireland has separate rules.
Policy reviewed: Nov 1, 2026, 12:00 AM UTC
Price and tax rates
- Price mode: INCLUDED. Rates: 0.20
Visitor eligibility
- Residence rule: NONE; personal export required: no.
Net refund and purchase-amount bands
- This rule covers Great Britain: England, Scotland and Wales. Northern Ireland has separate rules.
- Great Britain does not offer retail VAT refunds for ordinary shopping carried abroad in your own luggage. Being a foreign visitor does not let you subtract VAT from the price.
- At the standard 20% VAT rate, VAT within a tax-inclusive price is 20/120, about 16.6667%. This separates the tax component; it is not an available refund percentage.
- Retailer-arranged direct exports must be checked separately and are not the same as collecting goods and carrying them abroad. Confirm the checkout total with the retailer.