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 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:
VAT (and duty) are remitted on gifts (whether imported or purchased in the UK) from US forces to charitable organisations.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.