Apple are not permitted to refund any VAT......
"VAT refunds on exports
Apple are not permitted to refund any VAT charged on UK purchases due to local legislation restrictions. The Apple Store (UK) is not a part of the Retail Export Scheme, as this scheme does not apply to Internet Sales."
http://store.apple.com/uk/help/payments?mco=MTE2NDE
Biting the hand that feeds IT
