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Rules of VAT (Output Tax) Exemption.  Full details of who is entitled to what can be obtained from HM Revenue & Customs Notices 703 & 704 (Retail Exports) and 725 (The Single Market). Further details can be obtained by logging onto  http://www.hmrc.gov.uk or by calling the National Advisory Service on 0845 0109000.
 
VAT No 787 0439 94