Notice

Extra Statutory Concessions (VAT Notice 48)

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

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

Published 19 May 2015

Last updated 714 ~~March~~January ~~2025~~2026 ~~+ show~~ href="#full-history">+ show all updates

7 March 2025
The page has been updated to address recent changes to The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and freeports legislation.
25 September 2024
Section 6.8 has been removed. Section 6.9 has been updated due to changes in alcohol legislation.
10 February 2022
Section 2.8 has been removed, as it has been obsolete since 1 January 2021.
11 January 2021
Sections 2.6 and 9.1 have been removed from the guidance with effect from 1 January 2021.
31 December 2020
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diplomatic missions, international organisations, NATO forces etc in other European Community (EC) countries' has been withdrawn from 1 January 2021.
12 September 2017
This notice has been updated to include details of Extra Statutory Concessions that have been granted or become obsolete.
21 May 2015
Revised notice May 2015 to update details of ESCs that have been granted or become obsolete.
19 May 2015
First published.