This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Diplomatic Privileges Manual

Goods and services for the use of entitled individuals: purchases in the UK

There are no provisions for relief on taxable purchases made in the UK by entitled individuals except for:

  • the purchase of motor vehicles (for the conditions of entitlement see DIPPRIV6100)
  • the withdrawal from a customs warehouse of alcohol and tobacco products (see DIPPRIV3800 and DIPPRIV3900)
  • under certain limited entitlements granted by the FCO (see DIPPRIV9200)