There are special rules that govern the making of tax and duty-free supplies to foreign NATO (North Atlantic Treaty Organization) visiting forces in the UK. These special rules and reliefs can apply to VAT, Excise Duty, Customs Duty, agricultural levies,
Landfill Tax, Climate Change Levy and Air Passenger Duty. The applicable rules are contained within Notice 431 entitled
VAT relief for suppliers to visiting forces.

The notice is relevant to any UK VAT-registered businesses that make supplies to:

  • foreign NATO visiting forces and their personnel based in the UK
  • NATO International Military Headquarters (NATO IMHQ) and their personnel based in the UK
  • US military cemeteries at Brookwood and Madingley.

The notice is written for UK suppliers. It does not include any information for the NATO visiting forces or their agents, for example, on importing goods. The notice includes an explanation of what proof is required in order to make a supply.

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