It can be refunded to overseas visitors, but there are exceptions. It cannot be refunded if you leave the UK for a final destination within the European Union. There is a scheme called Retail Export Scheme , allowing visitors to reclaim VAT only on goods purchased to be taken out of the country, not services. Not all shops apply the Retail Export Scheme, and those which do may set a minimum purchase level and may charge an administration fee. You have to fill in a form at the time of purchase, and then present it to Customs at the final point of departure from the European Union, having your goods with you for inspection.
Refunds can take up to three months to be processed.
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