Open consultation

Withdrawal of extra statutory concessions 2017

This consultation closes on


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


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)

Ways to respond

Email to:
Write to:
Joanna Were
HM Revenue and Customs
Room 1C/04, Central Policy
100 Parliament Street