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Notice

Extra Statutory Concessions (VAT Notice 48)

This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.

Updates to this page

From:
HM Revenue & Customs
Published:
19 May 2015
Last updated:
25 August 2026
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  1. Section 3.14 has been updated as Zero-rating of Certain Supplies of Free Zone Goods is no longer possible.

  2. Section 3.7 has been removed.

  3. The page has been updated to address recent changes to The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and freeports legislation.

  4. Section 6.8 has been removed. Section 6.9 has been updated due to changes in alcohol legislation.

  5. Section 2.8 has been removed, as it has been obsolete since 1 January 2021.

  6. Sections 2.6 and 9.1 have been removed from the guidance with effect from 1 January 2021.

  7. There's been a change to section '2.6 VAT: supplies to diplomatic missions, international organisations, NATO forces etc in other European Community (EC) countries' has been withdrawn from 1 January 2021.

  8. This notice has been updated to include details of Extra Statutory Concessions that have been granted or become obsolete.

  9. Revised notice May 2015 to update details of ESCs that have been granted or become obsolete.

  10. First published.

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Extra Statutory Concessions: VAT Notice 48

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Find out about all of HMRC’s Extra Statutory Concessions in force at the time of publication.

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