Commentary

V4.307 Supplies to government departments, Continental Shelf installations and tax-free shops

Part V4 Exemption, zero-rating and reduced rates

V4.307 Supplies to government departments, Continental Shelf installations and tax-free shops

V4.307 Supplies to government departments, Continental Shelf installations and tax-free shops

Supplies to government departments

There are no special arrangements for supplies to government departments. For supplies via the Foreign, Commonwealth and Development Office (FCDO), see V4.326. For supplies in relation to International Collaboration Agreements, see V4.283.

Regimental shops and zero-rating

Supplies to regimental shops may be zero-rated, subject to certain conditions, where the regiment (or equivalent military unit) is about to be posted to a location outside the UK.

Zero-rating is subject to all of the following conditions being satisfied1:

  1.  

    •     the receipt by the supplier of a written order from the President of the Regimental Institute (PRI) stating that the regiment is about to

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