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There might be one of the following reasons due to which VAT Exempt tab is not displayed in checkout:
- The product in the cart doesn’t have tax applied on it.
- You might not have copied our VAT Exempt extension folder in template as well as layout file located at app/design/frontend/default/default/template/vatexempt and app/design/frontend/default/default/layout/vatexempt.xml into your respective theme.
- You may not have declared at least one reason in VAT Exempt admin grid.
- You have skipped to enable VAT Exempt either from System --> Configuration or from advanced section at admin side.