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HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
, see all updates

Goods and services for the official use of entitled missions: purchases made in the UK

There are no provisions for relief from VAT and/or duty on taxable purchases made in the UK by entitled missions except for:

  • the purchase of motor vehicles (see DIPPRIV6000)
  • the withdrawal from warehouse of alcohol and tobacco products (see DIPPRIV3800)
  • Hydrocarbon Oils (see DIPPRIV3600), and
  • Certain limited entitlements as granted by the FCO (see DIPPRIV9200).