Notice

VAT Notice 48: Extra Statutory Concessions

This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.

Documents

Details

Find out about all of HMRC’s Extra Statutory Concessions in force at the time of publication.

Published 19 May 2015
Last updated 10 February 2022 + show all updates
  1. Section 2.8 has been removed, as it has been obsolete since 1 January 2021.

  2. Sections 2.6 and 9.1 have been removed from the guidance with effect from 1 January 2021.

  3. There's been a change to section '2.6 VAT: supplies to diplomatic missions, international organisations, NATO forces etc in other European Community (EC) countries' has been withdrawn from 1 January 2021.

  4. This notice has been updated to include details of Extra Statutory Concessions that have been granted or become obsolete.

  5. Revised notice May 2015 to update details of ESCs that have been granted or become obsolete.

  6. First published.