If you are not VAT registered then you will not be able to reclaim any VAT unless you are from overseas visiting Northern Ireland. If you are a VAT registered trader, then you will normally offset the VAT you have been charged by your suppliers against the VAT you have charged your customers.

Yes, you can claim VAT (Value Added Tax) back even if you are not VAT-registered, but this is typically limited to international tourists through a process known as Tax-Free Shopping. This is not for business expenses, but for personal retail purchases made while visiting a foreign country (like France, Italy, or Japan) where you intend to export the goods to your home country. To qualify, you must be a non-resident of the country or region (e.g., non-EU for European travel), spend a minimum amount in a single store (e.g., €100.01 in France), and obtain a specific Tax-Free Form at the point of sale. You must then have this form validated by customs at your point of departure (airport or border) before you fly home. However, you generally cannot claim VAT back on "consumed" services like hotel stays, restaurant meals, or taxi fares, as the tax is for services used within the country. For individuals, this is a "retail refund" rather than the "VAT recovery" that businesses perform.