Retail Export Scheme (Northern Ireland)

HM Revenue and Customs Version 1 original current

Imported from official source

Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).

This version

Version: 1 of 1
Recorded: October 01, 2026 10:00
Change: Initial
Content hash: 5217f534ee51bf471e6a17103c8945a1
All versions: Revision history