VAT Notice 48 on VAT extra statutory concessions has been updated to remove the following with effect from 1 January 2021:
para 2.6, which provided zero-rating for supplies of goods and services made to diplomatic missions, international organisations and NATO forces in EU countries; and
para 9.1, which provided for zero-rating of supplies of goods at duty-free and tax-free shops for export outside the EU.
VAT Notice 48 on VAT extra statutory concessions has been updated to remove the following with effect from 1 January 2021:
para 2.6, which provided zero-rating for supplies of goods and services made to diplomatic missions, international organisations and NATO forces in EU countries; and
para 9.1, which provided for zero-rating of supplies of goods at duty-free and tax-free shops for export outside the EU.
