VAT Notice 48: Extra Statutory Concessions re-issued

Released 12 September 2017

HMRC have re-issued VAT Notice 48: Extra Statutory Concessions (12 September 2017) which explains all of HMRC Extra Statutory Concessions (ESCs) in force at the time of publication.

The notice has been updated to include details of ESCs that have been granted, or become obsolete. The following ESCs are obsolete:

3.20 VAT: disapplication of Repayment of Input Tax (VATA 1994, s. 36(4A) and SI 1995/2518): obsolete - legislated by SI 2017/495;

3.23 VAT: supplies by Financial Ombudsman Services Ltd to ombudsman authorities: obsolete - withdrawn with effect from 1 April 2017;

3.28 VAT: supplies by Financial Services Authority to self-regulating organisations: obsolete - withdrawn with effect from 1 April 2017;

3.31 VAT: supplies by the Financial Services Compensation Scheme Ltd to compensation scheme authorities: obsolete - withdrawn with effect from 1 April 2017;

6.2 Excise - Hydrocarbon Oil Duty: duty-paid deliveries for refinery boilers: obsolete - withdrawn with effect from 1 April 2017.

This notice cancels and replaces Notice 48 (May 2015).

View the updated VAT Notice 48: Extra Statutory Concessions.

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