HC Deb 19 February 1988 vol 127 c770W
Mr. Cohen

To ask the Chancellor of the Exchequer what administrative arrangements are in place for the offsetting of value added tax payments for United Kingdom traders by United States forces not having to pay value added tax under special agreement.

Mr. Lilley

There are no offsetting arrangements. Traders do not charge VAT when supplying United States forces authorities under the special agreements.