Retail Export Scheme (Northern Ireland)

This notice applies to supplies made by retailers in Northern Ireland to visitors from outside both Northern Ireland and the EU.

Special rules in section 6 apply for goods removed to Great Britain (England, Scotland and Wales).

This notice explains when supplies of goods sold by VAT-registered retailers in Northern Ireland to overseas visitors for personal use and exported as accompanied baggage can be zero-rated. In particular, it sets out the conditions that must be complied with by retailers and overseas visitors using the VAT Retail Export Scheme (RES).

This notice has been updated to at section 6 to clarify the treatment of goods moving from Northern Ireland to Great Britain.

You should read this notice if you are a VAT registered business in Northern Ireland and you intend to sell goods to visitors from outside Northern Ireland and the EU.

Special rules in section 6 apply for goods removed to Great Britain.

Article 147 of the Principle VAT Directive requires EU member states to provide for a RES. The Windsor Framework means the scheme is available in Northern Ireland too.

Article 131 requires conditions to be made to ensure the correct and straightforward application of the scheme and to prevent possible abuse of the scheme.

The principal UK law relating to RES can be found in:

Under UK VAT law, HMRC may specify conditions to prevent evasion, avoidance or abuse. This notice lays down the conditions, which must be met in full, for the scheme to apply.

Section 9  contains conditions that have force of law. 

1.6 General definitions used in this notice

For the purposes of the scheme the following definitions are used:

Retailer: The primary seller of the goods that the overseas visitor wishes to take home with them.