VAT Notice 48: Extra Statutory Concessions

This notice explains all of HM Revenue and Customs Extra Statutory Concessions in force at the time of publication.



This notice cancels and replaces Notice 48 (May 2015). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Published 19 May 2015
Last updated 11 January 2021 + show all updates
  1. Sections 2.6 and 9.1 have been removed from the guidance with effect from 1 January 2021.

  2. 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diplomatic missions, international organisations, NATO forces etc in other European Community (EC) countries' has been withdrawn from 1 January 2021.

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

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

  5. First published.