Non-EU Countries
ISLE OF MAN
Reduced VAT Rate to Construction Services to Be Applied from 2023
The Treasury of the Isle of Man has announced in a press release that, from 1 January 2023 onwards, the reduced VAT rate of 5% will apply to some construction services (instead of the 20% VAT rate that currently is applicable).
UNITED KINGDOM
VAT Relief for NATO Forces Clarified
The HM Revenue and Customs has issued clarifications regarding the VAT and duty reliefs on the import, withdrawal from warehouses, and acquisitions or purchases in the UK of goods and services by and for the use of visiting NATO forces, NATO headquarters, and their personnel situated in the UK.