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Value Added Tax (VAT) at 17.5% is applied to goods and services. Non-EU visitors can reclaim VAT on goods only by using the Foreign Exchange Tax-Free Shopping form at participating stores; you’ll need to show your passport. This form is presented at Customs on leaving the UK.

Britain is not particularly cheap for shopping, but prices can vary considerably, so it pays to shop around. End of season sales offer the best bargains, as can outdoor markets, but beware of inferior products.

In a global economy where shops can be swamped with imported “Scottish” souvenirs, it’s refreshing to find some outlets that specialize in quality home-produced arts and crafts. Two such shops are Made In Scotland (Beauly) and Highland Origins in Dornie.

Scotland’s tartans (see Kilts and Tartans) come in hundreds of patterns and dozens of forms, notably the kilt. These are complex garments to make and require several weeks’ work. Tweed for suits, jackets and skirts also comes in a wide array of designs.

Shetland and the Borders are well-known sources of woollens, but it would be wrong to restrict your search, as woollen and cashmere design has excelled in the last two decades. For beautiful and unusual wear, try Ragamuffin (12a St Mary’s St, Edinburgh).

Packaged food can make excellent presents to take home. Smoked salmon, kippers (smoked herring), haggis, Dundee cake and short-bread are all popular souvenirs of Scotland.

You could take home Moniack wines or Drambuie liqueur, but by far the most popular drink is whisky, in standard bottles, miniatures or special presentation cartons. Sadly, it’s highly taxed and often cheaper outside the UK.

Another flourishing area of innovative design. It seems that dozens of new and talented silversmiths set up shop each year. Orkney produces an astonishing array of quality jewellery. Some of the more popular traditional designs feature Celtic knotwork and other interwoven patterns, and make use of the Cairngorm, an orange semi-precious stone.

Edinburgh Glass is famed for its glassware. The origins of the company stretch back almost four centuries to the 1600s when the Venitians introduced the skill in the Edinburgh area. They specialize in beautifully engraved goblets, whisky and wine decanters and drinking vessels.

Galleries selling art can be found all over Scotland. Here are three in Scotland’s major cities: Edinburgh Printmakers deal in contemporary fine art printmaking. Stills (also Edinburgh) is a long-established gallery, and Street Level (Glasgow) specializes in “dynamic photographic culture”.