The VAT Retail Export Scheme (RES) permits retailers to offer refunds of VAT on goods to visitors to the EU and Northern Ireland where they take those goods with them in their luggage when they leave. Northern Ireland retailers, who use the scheme, will be able to continue to operate it in Northern Ireland, in much the same way as they did before 1 January 2021. VAT RES will not be available to retailers in Great Britain. The rules on operating the scheme are set out in Notice 704. It will also be necessary to obtain evidence showing the visitor’s destination when leaving Northern Ireland. The scheme will be available for goods that are removed to Great Britain by visitors to the EU and Northern Ireland. However, additional conditions will apply for goods purchased in Northern Ireland and removed to Great Britain. Goods that have been subject to a VAT RES claim in Northern Ireland will not be subject to passengers’ allowances and VAT will be due on their full value on entering Great Britain. The retailer will collect this VAT before giving the refund of VAT and account for it on their VAT Returns. Retailers will still need to obtain an endorsed VAT407 claim form as they do now. VAT will not be due on goods entering Great Britain from Northern Ireland if they have not been subject to a VAT RES claim.