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Updated VAT concessions

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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.
Issue: 1515
Categories: News