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Withdrawal of extra statutory concessions 2017

Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.

Last fetched 03 May 2026 · gov.uk
Detail

HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following four ESCs:

  • Zero-rating of central processor – Notice 701/7 (VAT)
  • Composite rate of VAT for computer systems – Notice 701/7 (VAT)
  • Affiliation fees for sports clubs – Notice 701/45 (VAT)
  • C12 - Retail co-operative societies: accounting periods (Income/Corporation Tax)
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