48 CFR § 252.229-7006 - 252.229-7006 Value Added Tax Exclusion (United Kingdom)
---
identifier: "/us/cfr/t48/s252.229-7006"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 252.229-7006 - 252.229-7006 Value Added Tax Exclusion (United Kingdom)"
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "252.229-7006"
section_name: "252.229-7006 Value Added Tax Exclusion (United Kingdom)"
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "H"
subchapter_name: "CLAUSES AND FORMS"
part_number: "252"
part_name: "SOLICITATION PROVISIONS AND CONTRACT CLAUSES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36479, July 31, 1991, unless otherwise noted."
cfr_part: "252"
---
# 252.229-7006 252.229-7006 Value Added Tax Exclusion (United Kingdom)
As prescribed in 229.402-70(f), use the follow clause:
****Value Added Tax Exclusion (United Kingdom) (DEC 2011)
The supplies or services identified in this contract are to be delivered at a price exclusive of value added tax under arrangements between the appropriate United States authorities and Her Majesty's Revenue and Customs (HMRC) (Reference HMRC Notice 431, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom”). By executing this contract, the Contracting Officer certifies that these supplies or services are being purchased for United States Government official purposes only.
****(End of clause)
[76 FR 76320, Dec. 7, 2011]