Bringing in Money
You may bring as much money as you like, in any form, into Scotland and the UK. Travellers' cheques can be changed at banks and bureaux de change, and there is usually no charge for cashing sterling travellers' cheques. Remember to make a note of all the cheques' serial numbers and keep this separate from the cheques themselves.

VAT Refunds
Value Added Tax (VAT) at 15.0% 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. For more information, see HM Revenue & Customs for all the details.