Article 6 Taxes, rates, duties and customs treatment

Within the scope of its official activities, the Commission is exempt from all direct taxation on its assets, property and income except for the proportion of any business rates charged for public services rendered.

The Commission will have relief under arrangements made by the Secretary of State by way of refund of value added tax paid on any new motor cars and of value added tax paid on the supply of other goods or services which are of substantial value and which are used for the official activities of the Commission, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.

The Commission will have relief, under arrangements made by the Secretary of State, by way of refund of insurance premium tax and air passenger duty paid by the Commission in the exercise of its official activities.

The Commission is exempt from duties (whether customs or excise) and taxes on the importation of goods imported by the Commission for its official activities, such exemption to be subject to compliance with such conditions as the Commissioners of His Majesty’s Revenue and Customs may prescribe for the protection of the Revenue.

The Commission is exempt from all prohibitions and restrictions on the importation or exportation of goods imported or exported by the Commission for its official activities and in the case of any publications of the Commission imported or exported by it.

The Commission will have relief under arrangements made by the Commissioners of His Majesty’s Revenue and Customs, by way of refund of duty (whether customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979^f1) or value added tax paid on the importation of such oil which is bought in the United Kingdom by the Commission and necessary for the exercise of its official activities, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.