PBS dependant VAT refund

[london2506]

Hi all - hopefully someone can answer this question, as I have reviewed the official documentation and no one seems to have clarity on this (i tried contacting HMRC and they weren't sure either.)

My wife has a PBS dependant visa (I am currently on Tier 2). She does not work or study in the UK, and she spends roughly half her time in a year here, the rest she spends at our home country.

Can she get VAT refund on her purchases when she goes back to her home country? I think the crux of the question lies on whether she is classified as a 'resident of the EU' or an 'overseas visitor'.

Thanks in advance!

[CR001]

If she spends 183 days in the UK and is not on a visitor visa, then she is a resident.