DT applications and claims: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
The Crown is not within the scope of the taxing acts and can claim total relief unless an Act specifically makes it liable. This general immunity from direct taxation is known as Crown Immunity from taxation.
The definition of ‘Crown’
For the purposes of Crown Immunity the Crown includes the government of any Commonwealth country of which the Queen is Head of State, the UK’s dependent territories and the Channel Islands and Isle of Man.