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HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
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Appendices: purchases in UK by entitled missions

The FCO entitles missions to reclaim the VAT and certain other taxes which they have paid on some goods or services purchased in the UK for the official use of the mission. Refunds are available as follows:

  1. Embassies: VAT will be refunded on substantial purchases of high quality British made furniture for use either in the official Residence of the Ambassador or the reception rooms of the Embassy. (Claims will not be accepted where the total value of goods is under £1000.) Claims must be made using Form TX13 (available from the FCO).
  2. Commonwealth High Commissions, the Irish Embassy or the Commonwealth Secretariat: VAT will be refunded on the purchase of British manufactured goods for the official use of Commonwealth diplomatic missions, the Irish Embassy or the Commonwealth Secretariat. (The FCO will not accept claims where the total value of the goods is under £50). Claims must be made using Form TX14 (available from the FCO).
  3. International Organisations: VAT will be refunded on purchases of goods or services for the official use of recognised international organisations (including international organisations based abroad who incur UK VAT). (The claims must be of substantial value). Claims must be made using Form TX15 (available from the FCO).
  4. International Organisations: APD/IPT (Air Passenger Duty / Insurance Premium Tax) will be refunded on purchases of applicable goods or services for the official use of certain recognised international organisations. (The claims must be of substantial value). Claims must be made using Form TX16 (available from the FCO).

Any queries on these schemes or requests for forms should be directed to Team 4 DMIOU Protocol Directorate of the FCO (0207 008 1011).