The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
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:
goods and services imported by or supplied to visiting forces and their instrumentalities, for the official use of the force, or their instrumentalities
goods and services imported by or supplied to NATO military headquarters, organisations or agencies, for their official use
US and Canadian government expenditure on mutual defence or mutual aid contracts
temporary importations of equipment required by contractors for fulfilling NATO infrastructure contracts or in connection with the provision and maintenance of US forces defence facilities in the UK
Please see VAT Notice 431 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:
charges for admission to air shows and open days
goods sold by US forces organisations during air shows and open days to persons not entitled to receive / consume them unless customs charges have been paid
VAT (and duty) are remitted on gifts (whether imported or
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