> is charged.  For a VAT refund just show the items to a
 > customs agent in the UK proving the items will be exported
 > out of the country.  He/she signs a form and you either
 > receive a check in the mail or your credit card reflects
 > a credit.
You must be using a different agent of HM Customs than I do.  Without one of
those silly VAT forms, which only a small percentage of shops provide, I am
always unable to get any cooperation out of them at all, other receipts
notwithstanding.  Such is life at Heathrow.  The reason for this is if you
check such items in your luggage (there's this limit to carry-on, you see),
there's no way to prove you've even got the items in question, since they'll
only do this transaction on the OTHER side of the emigration service desk 
aka
passport control), long after you've kissed your luggage goodbye.
So, if you want your 17% back, figure on carrying whatever it is all the way
back by hand.  Great system.  Of course, they really don't WANT you to get 
that
money back...
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