Next applies a consistent product pricing policy across both the UK and the Channel Islands. Although delivery and operational charges are higher in the Channel Islands, these additional costs are not passed on to the customer. Customers still pay the standard delivery charge even though it costs us significantly more to deliver goods to the Channel Islands.
In the UK and Channel Islands, Next pays GST (Goods and Service Tax) to the tax authorities. While childrenswear is exempt from VAT in the UK, Next covers the GST on childrenswear here at no extra cost to the customer.
We recognise that the higher operating costs may be balanced by the benefit of not having to pay VAT. However, Next is committed to maintaining fair and consistent pricing for all customers, regardless of product type or local expenses. As such, a standard pricing policy across all territories helps minimise administrative costs and ensures good value across the entire product range. For these reasons, we are unable to refund VAT to customers living in the Channel Islands.