Value Added Tax (VAT) at 17.5% is applied to goods and services. Non-EU visitors to Scotland can reclaim it on goods only, by using the Foreign Exchange Tax Free Shopping arrangements. You can reclaim VAT at participating stores. A Tax Free Shopping form is obtained and completed at the shop where you must also show your passport. The form has to be presented to HM Customs and Excise, as you leave the UK.

Value Added Tax is payable to HM Customs & Excise in quarterly instalments after calculating the net VAT payable. The net VAT is calculated by deducting the input tax from the output tax of all products and/or services sold. The instalments are due by the 10th of April, July, October and January for the revenue of the preceding 3-month period.

On most new build properties there is a 5% V.A.T charge on them payable at time of transfer of title. Home | Properties | Company | Buyers Guide | Cyprus Guide | Property Management | FAQs | News | Mortgages/Financial Services | Furnishing Services | Law/Solicitors | Education | Places to See | Beaches | Hotels | Restaurants | Shopping | Ercan Airport | Maps | Links | Site Map | Contact Us

The "Value Added Tax" is sales tax. In most countries abroad, VAT is charged on all items purchased. As a tourist, you can get a refund on this tax, as you depart, IF: You present this form and your unopened merchandise to customs officials at the airport or border of the country where it was purchased. Customs officers will validate your form with an official stamp. At airport, proceed to tax-free counter to receive cash refund.

A Because of the nature of our service, H.M. Customs have agreed to treat our medical clients as VAT exempt on their fees. This only applies to clients with a medical problem - clients who are simply looking to enhance a full head of healthy hair will pay VAT at the current rate.

Some of our auctions are including VAT, some are excluding. Those which do not include VAT will clearly say so within the "Important" section in the auction description. If the auction excludes VAT, the VAT will be added by us AFTER you have been through our AuctionWorks checkout process . Full VAT invoices are available to be posted out to you upon request, after delivery.