Statutory relief

Zero-rating applies to:

1a supply to or by an overseas authority, overseas body or overseas trader, charged with the management of any defence project which is the subject of an international collaboration arrangement or under direct contract with any government or government-sponsored international body participating in a defence project under such an arrangement,

2of goods or services in the course of giving effect to that arrangement (VATA 1994, Sch. 8, Grp. 13, item 2; Directive 2006/112, art. 151).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.