The current rate of Value Added Tax (VAT) of 15 percent is levied on most purchases and services in the United Kingdom.

If you are visiting the UK and you buy goods there, you may be entitled to a refund of the VAT you paid on them when you leave. In most cases this will only apply if you live outside the European Union and you're travelling back to a country outside the EU such as New Zealand.

VAT retail exports explains when you are entitled to a VAT refund, what you have to do to get one and what VAT rules apply if you are bringing goods into the UK from another EU country.

There are special rules for VAT when you import motor car for personal use.