Extra-statutory concessions

Produced by Tolley
Extra-statutory concessions

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Extra-statutory concessions
  • 2 ― International Field
  • 2.1 ― Visiting forces, NATO and US and Canadian government expenditure
  • 2.3 ― VAT, excise and customs duties: United States Air Force
  • 2.4 ― Gifts by US forces
  • 2.5 ― American war graves
  • 2.6 ― VAT: supplies to diplomatic missions, international organisations, NATO forces, etc in other EC countries
  • 2.7 ― Aircraft ground and security equipment
  • 2.8 ― Relief from UK excise duty on alcoholic drinks supplied duty paid in another member state for consumption on Eurostar trains which are in UK territory
  • 3 ― Value Added Tax ― concessions designed to remove inequities or anomalies in administration
  • More...

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.

2 ― International Field

2.1 ― Visiting forces, NATO and US and Canadian government expenditure

VAT (and duty including all import and excise duties) are remitted or refunded on:

  1. a)

    goods and services imported by or supplied to visiting forces and their instrumentalities, for the official use of the force, or their instrumentalities

  2. b)

    goods and services imported by or supplied to NATO military headquarters, organisations or agencies, for their official use

  3. c)

    US and Canadian government expenditure on mutual defence or mutual aid contracts

  4. d)

    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.

2.3 ― VAT, excise and customs duties: United States Air Force

Relief from VAT (and / or excise duty) is allowed, in accordance with certain conditions agreed with the US Air Force, on:

  1. a)

    charges for admission to air shows and open days

  2. b)

    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

2.4 ― Gifts by US forces

VAT (and duty) are remitted on gifts (whether imported or purchased in the UK) from US forces to charitable organisations.

2.5 ― American war graves

In order to place inland purchases on the same footing as imported goods, VAT is remitted on the supply of goods and services to the American Battle Monuments Commission for the maintenance of the American Military Cemetery and Memorial at Maddingley, Cambridge and Brookwood, Surrey.

Please see VAT Notice 431 and the Exemption ― burial and cremation guidance note for more information.

2.6 ―

Popular documents