USAFE-AFAFRICAI51-406 governs individual tax-relief procedures in the United Kingdom for off-base purchases without Value Added Tax.
View USAFE-AFAFRICAI51-406 on armypubs.army.mil
It identifies official procurement agencies, agency responsibilities, eligibility, participation, violations, transactions, and administrative procedures. It requires controls for tax-relief offices, transaction accounting, purchase documentation, and handling of VAT-free certificates and checks.
Applies to: This instruction applies to personnel permanently stationed or on temporary duty (TDY) in the UK.
VAT-free goods or services may only be procured through an authorized official USF procurement agency. (paragraph 3)
Tax-relief will be provided only to eligible personnel, and only for single purchases of goods and services totaling 100 pounds sterling or more, including VAT. (paragraph 7)
The cost quote must contain the name (individual or business) of supplier, address, phone number, listing of each item to be purchased, the total cost of the purchase, and date of quote. (paragraph 2)
The copy of the U.S. Force VAT-Free Purchase Certificate must be returned to the Agency which issued the tax-relief certificate. (paragraph 2)
Violations of the provisions of this instruction by any eligible person may result in the withdrawal of privileges encompassed within this instruction.