Groups (individuals or organizations) that would be exempted from paying VAT.
VAT is a broad based tax and it is not intended that there will be special exceptions for individuals. However, there may be some special rules on VAT for organizations such as government entities as well as refunds available in some circumstances, especially where international obligations require to make those refunds. These rules would soon be published in due course.
Visiting Business would be able to reclaim VAT refund
Foreign businesses would be allowed to recover the VAT they incur when visiting the UAE. This is important as it encourages them to do business and also, because a lot of other countries have VAT systems, it protects the ability of UAE businesses to recover VAT when visiting other countries (where the rates are a lot higher).