Consultation outcome

Withdrawal of extra statutory concessions 2017

This consultation has concluded

Detail of outcome

This consultation closed on 7 March 2017. Three responses were received referring to only one of the ESCs – affiliation fees for sports clubs.

One respondent supported withdrawal; one suggested the ESC was within HMRC’s discretionary powers, and one suggested withdrawal was deferred pending EU-Exit.

Withdrawal of the four ESCs went ahead from April 2018 as planned.

Original consultation


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

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Published 10 January 2017