VAT Refunds

Channel Islands

Orders for delivery to Guernsey or Jersey will have the VAT automatically removed from the order.

Our system will remove the VAT from the order when you add the Guernsey or Jersey postcode to your delivery address.

EU VAT Number

If you have an EU VAT Number, you can add this to your order during checkout, and VAT will be removed from the order.

All VAT numbers are checked by VIES VAT number validation. If the VAT Number is incorrect, VAT will be added to your order.

Note — Delivery must be to the company or address registered against the VAT Number.

Purchases made at a Trade Counter (VAT 407 form)

For VAT 407 Claims (VAT to be paid and re-claimed later), customers are eligible if they are visiting the UK and live outside of the EU or if they are EU residents and are leaving the EU for more than 12 months.

Eligible customers can only claim back VAT charges on goods when they leave the EU and only for goods purchased three months before leaving the EU.

The customer must complete the form and include:

  • Their full name.
  • Their permanent address outside the EU (see the list of non-EU territories).
  • Their passport or identity number.
  • The name of the country that issued their passport or identity number.
  • Details of a bank or credit card account (for their refund).
  • The date they arrived in the EU.
  • The date they plan to leave the EU.

They must also sign and date the form.


  1. Visit a TLC Branch to purchase products. See branch locations.
  2. The delivery address must show where the goods are being exported to.
  3. VAT Form 407 is completed and taken away with the goods.
  4. Customs will approve and stamp your form if everything is in order.

You can either get paid immediately at a refund booth, for example, at the airport or send the approved form with copies of the invoices to TLC at the following address:

TLC Electrical Distributors
The TLC Building
Newton Road
West Sussex
RH10 9TS

If no customs officials are available, you can leave your form in a customs post box. Customs will check it and contact your supplier to arrange the refund if everything is in order.

For refunds, please supply:

  • A copy of your invoice.
  • Who the VAT refund cheque needs to be made out to.
  • Where the VAT refund cheque needs to be sent to.

Note — A refund cheque can only be sent to a UK address.

If a UK address is not available, please supply your bank account details and we can make a refund by direct bank transfer.

Bank account information required:

  • Bank
  • Address
  • Sort Code
  • Account Number
  • Account Name


  • SWIFT Number
  • IBAN Number

For more information, visit the official customs website.

Delivering goods to UK Shippers (VAT-free orders)

Please send an email to sales@tlc-direct.co.uk and list:

  • Quantity and TLC order code of what you would like to order.
  • The international delivery address.

For example:

Cesareo Drive
Grand Prairie
United States

The UK shipper's address, for example:

ABC Shippers
1234 The Street

In addition to the above, we also need your email address and telephone number.

We will send you a quote with a link to pay for the order and place the order.

The order will be VAT-free from the outset because the international delivery address will be used.

Once the goods have been sent, we will require a shipping note from the shipper to be emailed to us at sales@tlc-direct.co.uk.

Note — To qualify for VAT exemption, we must deliver to UK Shippers.

Delivery to a residential address or collection at a TLC trade counter will not qualify for VAT exemption.

If you have any queries, don't hesitate to get in touch with TLC Customer Services on 01293 565 630 or email sales@tlc-direct.co.uk.