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Tax refunds on goods
Non-EU visitors to Scotland can reclaim the Value Added Tax
(VAT) on goods only by using the Foreign Exchange Tax Free Shopping
arrangements. This service is not available in every shop, so VAT can only be
reclaimed on goods purchased from shops participating in the scheme. A tax-free
shopping form should be obtained and completed at the place of purchase
(remember to take your passport with you) and subsequently presented to HM
Customs and Excise as you leave the UK.
The official genealogy website of the Scottish Tourism Agency. More