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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)