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Value Added Tax. How it works?

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I've read some information about getting reimbursed for Value Added Tax in Ireland. The process seems pretty time consuming and cumbersome. Can anyone give me a simple explanation of how it works, and how to get reimbursed for the VAT? If I have to process things at the airport on my departure day, how much additional time will that take? Thanks for any help you can give me with this.

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