I'm just filling out a drawback form as we speak . Foghorn thanks for the rate update.
Ludwig
I have found very few schools make a point of claiming it. It is fair enough but that just encourages me to go west instead of east. Most IME let you have it without qualms and will happily dig out the required receipts for the fuel.
Archard
As for getting fuel receipts just get enough (usually three invoices) which will prove the total capacity of the tank has been filled with UK tax paid fuel since its last trip abroad.
eg you need 180 litres, then receipts for 42, 69 and 125 litres exceeds 180l. Attach those to the form and £49 comes back several weeks later. Obviously the larger the tanks the greater the drawback. Turbo arrows at 70 gallons are great.
What amazes me are the number of operators who don't know what drawback is. I would imagine the unclaimed amount could supply a significant amount of flying. I guess they reckon the hassle is not worth the cash back.