The UK government has announced that it will introduce a modern, digital, VAT-free shopping scheme for non-UK overseas visitors. Prior to Brexit, the VAT retail export scheme (RES) allowed non-EU visitors to the EU to recover the VAT on purchases they made on the high street which they took home with them in their luggage. This scheme was withdrawn in Great Britain after Brexit i.e., from 1 January 2021. Retailers in Northern Ireland, including those at ports or airports, were still able to offer VAT RES to non-EU visitors to Northern Ireland, under the terms of the Northern Ireland Protocol.
Source DLA Piper
