Closed consultation

Withdrawal of extra statutory concessions 2017

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.


Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.

This consultation ran from

Consultation description

HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following four ESCs:

  • Zero-rating of central processor – Notice 701/7 (VAT)
  • Composite rate of VAT for computer systems – Notice 701/7 (VAT)
  • Affiliation fees for sports clubs – Notice 701/45 (VAT)
  • C12 - Retail co-operative societies: accounting periods (Income/Corporation Tax)


Withdrawal of extra statutory concessions - technical note and call for evidence

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 10 January 2017