Commentary

V5.163 VAT relief for diplomats, international organisations and visiting forces

Part V5 Compliance, enforcement and appeals

V5.163 VAT relief for diplomats, international organisations and visiting forces

V5.163 VAT relief for diplomats, international organisations and visiting forces

VAT incurred by certain international organisations, ie specified in orders made under the International Organisations Act 1968, s 1(1) is refunded under special arrangements where it relates to goods used for official purposes1.

For the orders, and hence the organisations concerned, see:

  1.  

    •     International Wheat Council (Immunities and Privileges) Order 1968, SI 1968/1863

  2.  

    •     International Coffee Organisation (Immunities and Privileges) Order 1969, SI 1969/733

  3.  

    •     International Sugar Organisation (Immunities and Privileges) Order 1969, SI 1969/734

  4.  

    •     Eurocontrol (Immunities and Privileges) Order 1970, SI 1970/1940

  5.  

    •     Caribbean Development Bank (Immunities and Privileges) Order 1972, SI 1972/113

  6.  

    •     European Organisation for Nuclear Research (Immunities and Privileges) Order 1972, SI 1972/115

  7.  

    •     International Hydrographic Organisation (Immunities and Privileges) Order 1972, SI 1972/119

  8.  

    •     International Tin Council (Immunities and Privileges) Order 1972, SI 1972/120

  9.  

    •     Interim Commission for the International Trade Organisation (Immunities and Privileges) Order 1972, SI 1972/669

  10.  

    •     African Development Fund (Immunities and Privileges) Order 1973, SI 1973/958

  11.  

    •     Asian Development Bank (Immunities and Privileges) Order 1974, SI 1974/1251

  12.  

    •     Central Treaty Organization (Immunities and Privileges) Order 1974, SI 1974/1252

  13.  

    •     Customs Co-operation Council (Immunities and Privileges) Order 1974, SI 1974/1253

  14.  

    •     International Atomic Energy Agency (Immunities and Privileges) Order 1974, SI 1974/1256

  15.  

    •     North Atlantic Treaty Organisation (Immunities and Privileges) Order 1974, SI 1974/1257

  16.  

    •     Organisation for Economic Co-operation and Development (Immunities and Privileges) Order 1974, SI 1974/1258

  17.  

    •     South-East Asia Treaty Organisation (Immunities and Privileges) Order 1974, SI 1974/1259

  18.  

    •     Specialized

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