Scotland
-
Tourist
Information - Taxes
The
British Sales Tax -VAT (Value Added Tax) is 17.5%. VAT is payable
on most goods and services and is usually included in the ticket price
in shops, hotels, and restaurants. Visitors from outside the European
Union who spend more than £50 (GBP) in one shop at one time
may request a VAT refund. To do this you will have to show your passport
at the time of purchase and ask for a special form. This form and
the goods purchased must be shown to Customs when you depart the country.
VAT
can not be claimed back from services such as restaurants and bars.
