Income Tax (Earnings and Pensions) Act 2003 section 300

Consuls

Section 300 provides a full income tax exemption for consuls serving in the United Kingdom on behalf of a foreign state.

• Income arising from the office of a consul in the UK in the service of a foreign state is completely exempt from income tax.
• This exempt income must also be disregarded when calculating total income for any other income tax purpose.
• A consul is defined as any person recognised by His Majesty as a consul-general, consul, vice-consul or consular agent.
• The exemption applies specifically to income from the consular office itself and is limited to those serving a foreign state.