HC Deb 18 May 1989 vol 153 c245W
Mr. Conway

To ask the Chancellor of the Exchequer whether value added tax is charged on Ministry of Defence purchases from the United States of America which are delivered direct to British forces in Germany; and if he will make a statement.

Mr. Lilley

United Kingdom VAT is not applicable to such purchases. By virtue of international agreements, German VAT is not charged.

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