Value Added Tax Act 1994 section 75

Diplomatic privileges etc.

Section 75 extends diplomatic and international organisation VAT privileges and immunities to cover Northern Ireland acquisition VAT, ensuring that diplomats and qualifying international bodies receive the same VAT reliefs on goods acquired in Northern Ireland from EU member states as they do on other forms of VAT.

• Diplomatic, consular, Commonwealth Secretariat and international organisation VAT privileges all apply equally to Northern Ireland acquisition VAT.
• The relevant privileges derive from the Diplomatic Privileges Act 1964, the Commonwealth Secretariat Act 1966, the Consular Relations Act 1968, the International Organisations Act 1968 and the Diplomatic and other Privileges Act 1971.
• Refunds of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes also extend to Northern Ireland acquisition VAT.
• Consular relief for VAT on imported oil applies equally where oil is acquired in Northern Ireland from an EU member state.