HMRC withdrawal of ESC on supplies to diplomatic missions, international organisations, NATO forces in EU countries
Among the many VAT changes arising from the end of the UK Brexit transition period and potentially of interest to both the UK business and education sectors, with effect from 1 January 2021 HMRC has announced the withdrawal of Extra Statutory Concession (2.6) that provided for the VAT zero-rating of qualifying supplies of goods and services to diplomatic missions, international organisations, NATO forces etc in EU countries.
It may be that these goods and services remain VAT zero-rated under revised UK VAT rules but please do review this area if supplies to these groups are made and if you would welcome our advice please get in touch with your usual Centurion VAT adviser or by email at email@example.com.
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