VAT implications of trade with Great Britain
Retail Export Scheme
The Retail Export Scheme allows travellers resident outside the European Union (EU) to reclaim Value-Added Tax (VAT) on goods purchased in Ireland which are taken outside the EU. The VAT is reclaimed from the seller of the goods or from agents acting on their behalf.
If you wish to apply for a refund under the Retail Export Scheme:
- you must be resident outside the Community
- and
- the value of qualifying goods purchased in each retail outlet must be above €75 (including VAT).
For goods exported to Great Britain (GB), proof of importation into GB and payment of any import duties and taxes will be required in certain circumstances.
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