VFR03200 - Purchases in the UK by visiting NATO forces and their personnel: purchases by non-US forces

General
Conditions for the refund of VAT on official purchases by non-US forces
Conditions for the refund of VAT on private purchases of consumer durables by members of non-US forces

Definition of consumer durables
Liability of suppliers

{#general}General

Under extra-statutory concession 2.1, (PN 48 refers https://www.gov.uk/government/publications/vat-notice-48-extra-statutory-concessions), non-US forces may claim relief by way of a remittance or a refund on purchases within the UK of any goods and/or services for the official use of the NATO force. Individual entitled members of the force and its civilian component may, subject to conditions, obtain a refund of the VAT paid on consumer durables bought from UK VAT-registered traders.

{#conditions}Conditions for the refund of VAT on official purchases by non-US forces

Purchases, including motor vehicles, must be for the official use of the NATO force in the UK. Goods purchased under relief must not be lent, hired out, given as security or transferred in the UK unless prior approval has been obtained from HMRC.

{#conditions}Conditions for the refund of VAT on private purchases of consumer durables by members of non-US forces

Relief may, subject to conditions, be available for consumer durable goods provided that these are for the personal use of the entitled person and accompanying dependants in the UK. These arrangements for refund of VAT do not apply to motor vehicles for personal use, foodstuffs, alcoholic beverages, tobacco products or other consumables. Relief for white goods and electrical products with a purchase price of £100 or more will only be considered at the end of the entitled persons tour of duty.

{#definition}Definition of consumer durables

Consumer durables must have an invoice value of more than £10, be capable of at least one year of continued use and be capable of being exported at the end of a tour of duty.

{#liability}Liability of suppliers

Generally supplies of goods or services by VAT registered businesses to non-US visiting NATO forces, NATO establishments and their entitled personnel are to be charged with VAT at the standard rate. However the German forces may be authorised to make official VAT free purchases under conditions agreed with HMRC.

Purchases of goods and services by the NATO Headquarters at Northwood that are for the official use of the NATO forces stationed at the headquarters may also be relieved of VAT. The procedure is the same as that for US forces. Contracts should include the following clause:

“I hereby certify that the goods and/or services listed are being purchased for the official use of the North Atlantic Treaty Organisation and should be supplied free of VAT in accordance with the agreement with HM Revenue and Customs reference PRIV 59/16”.

The reference for the German forces is RDM435/503/01.