• I never saw the logic that you shouldn’t pay VAT by virtue of being a tourist.

    I think it boils down to making the UK a more attractive tourism destination. We all pay VAT initially and some things for tourists are tax-refundable, and not every tourist goes thru the process of getting a refund. It makes buying stuff in the UK a more attractive deal, businesses get more tourist £, and the Govt. is still getting part of that money via taxes in businesses.

  • The thing I've always wondered is how much of the VAT refunded goods are declared for whatever duty and local VAT is due when imported at the other end.

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