1. The Authority may authorise one or more providers to carry out a tourist refund scheme facilitating refunds of VAT incurred in the Kingdom by tourists. The Authority shall publish a list of all authorised providers.
2. Tourists who can evidence they are not Resident in a Member State may apply directly to the approved provider for a refund of VAT on Goods which are purchased in the Kingdom, which will not be used whilst in the Kingdom and which will be exported to a place outside of Council Territory.
3. A refund application under this article shall be submitted by the tourist to the authorised provider while the Tourist is still present in the Kingdom.
4. The authorised provider shall collect evidence of payment of VAT and on the eligibility of Goods for refund and carry out a check of the application before submitting those applications to the Authority for approval.
5. In cases where an application in respect of any tourist is approved the Authority will make payment of the refund amount to the provider. The provider is obliged to make payment to the tourist but may deduct a percentage of the Tax refund as a commission.
6. The Authority may reject individual claims in part or in full where it is not satisfied that the eligibility criteria are met. In cases where the eligibility criteria are not met in respect of multiple claims, the Authority may revoke the authorisation to a provider to offer a tourist refund scheme.
7. The Authority has no obligation to individual Tourists to make refunds of VAT incurred in the Kingdom.
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