Notice: VAT Notice 48: Extra Statutory Concessions

Section 2.8 has been removed, as it has been obsolete since 1 January 2021.

Sections 2.6 and 9.1 have been removed from the guidance with effect from 1 January 2021.

There’s been a change to section ‘2.6 VAT: supplies to diplomatic missions, international organisations, NATO forces etc in other European Community (EC) countries’ has been withdrawn from 1 January 2021.

This notice has been updated to include details of Extra Statutory Concessions that have been granted or become obsolete.

Revised notice May 2015 to update details of ESCs that have been granted or become obsolete.

First published.