The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the current ESC in force as published by HMRC in Notice 48 (12 September 2017). Please note that concessions that are obsolete have not been included in this guidance note.
VAT (and duty including all import and excise duties) are remitted or refunded on:
Please see the Visiting forces guidance note for more information on the various VAT reliefs that are available to visiting NATO armed forces in the UK.
Relief from VAT (and / or excise duty) is allowed, in accordance with certain conditions agreed with the US Air Force, on:
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