VAT Relief Program

Military personnel and civilians on official orders to the UK with ration privileges can benefit from VAT exemption on certain purchases. To qualify for the Value Added Tax (VAT) Relief Program, you must present a valid DOD ID and ration card at the time of purchase. Our VAT Relief office can assist with processing VAT-free transactions for individual items and services over £100 (VAT inclusive) for a small fee.

What and How?

View our list of items/services that are eligible for VAT relief and then click through our six, easy-to-follow steps to ensure no piece is missed. Our office is appointment only, so please plan accordingly.

What is Eligible for VAT Relief

Common eligible purchases are:

Car parts and service
Furniture pieces and sets
Some housing services and repairs (restrictions apply, see Homeowner tab)
Each individual item, set, or service must be priced at £100 or more (VAT inclusive) for processing. VAT relief cannot be granted for unrelated items under the £100 minimum, even if the total quote is over £100.

Utilities, real property, and vehicles – including motorcycles – are prohibited from purchase under the program. All quotes are subject to approval – if you have any questions or concerns about item eligibility, please contact our office.

Step 1

Find a supplier

Find out if the supplier is willing to participate in the VAT program (a letter explaining the program to the supplier is available).

Step 2

Obtain a quote

Obtain a quote addressed to 48 FSS or 48th Force Support Squadron; the quote must contain the following information:

Name of the Supplier (business or individual)
Supplier Address
Supplier Phone Number
Customer Name
Itemization of good or services received & price per unit.
Total Cost of Purchase. Quote must clearly state the VAT exclusive quote amount
Date of Quote (Quotes are valid for 30 days)

Step 3

Appointments

Click the button below to make your appointment!

Step 4

Visit the VAT Office

Visit the VAT office with the following items in order to purchase a government check made payable to the vendor:

Quote/Invoice
DOD ID Card
Valid Ration Card (for tobacco/liquor- NOT your 3rd AF license)

– Payment may be made for the invoice in £ Sterling cash, a Cashier’s check made out to 48 FSS for the VAT exclusive amount, or by Credit card.
*Visa, Mastercard, American Express or Apple Pay
– Processing Fee may be paid in £ Sterling cash, $ USD cash, or by Debit/Credit card

Processing Fees by Rank/Grade as follows:

E1 – E6 is $8 or £ equivalent
AAFES/NAF is $8 or £ equivalent
GS1 – GS6 $8 or £ equivalent
E7 & above is $10 or £ equivalent
O1 & above is $10 or £ equivalent
GS7 & above is $10 or £ equivalent
Contractors/DODDS $10 or £ equivalent

*The £ rate will fluctuate weekly in accordance with the weekly conversion rate set for the 48 FSS NAF Accounting, Resource Management

Please Note: We can only accept Cash, Credit Card or Cashier’s check as payment. We cannot accept personal checks. Also, cusomters paying with credit/debit cards will incur a 2% fee to cover the cost of processing the card transaction.

Step 5

Check Issuance

We will issue a government check made payable to the Vendor for the VAT-exclusive goods and services, along with two VAT Free Purchase certificates. Take the check and certificates to the Vendor and purchase goods or services. The vendor must complete the information on the VAT Free Purchase certificates.

– The certificate labeled “Merchant Copy” remains with the Vendor for their records.

Step 6

Bring us a copy!

Return the “RAF Lakenheath Copy” certificate to the VAT office within 10 calendar days.

Failure to return a copy of the certificate to the VAT office may result in you exclusion from future participation.

Housing Services

Are you a homeowner?

Housing services such as boiler service and carpet cleaning are eligible for all ration-privileged individuals under the general VAT Relief process. Repairs and replacements of fixed items (i.e., windows, flooring, fixtures, boilers, etc.) in the home are ONLY eligible for homeowners and are subject to further restrictions (below).

To process a VAT free transaction for a home repair or replacement:

You must own the home.
We cannot VAT relieve any service that has already taken place or any item that has already been installed.
We are not permitted to provide VAT relief for upgrades to a home.
All repairs or replacements MUST be “like for like”. For example, if your home currently has tile floors, we cannot VAT relieve the replacement of the existing tile floors with hardwood or carpet. Another example would be if you have a boiler in your home that needs to be replaced, the new boiler must be of the same size and use the same fuel source as the existing boiler.
We are not permitted to provide VAT relief for refurbishments or extensions/expansions to real property. For example, if your home does not have cupboards in one place, we cannot VAT relieve the addition of cupboards. We can only VAT relieve the “like for like” replacement of the existing item. Furthermore, we may not provide
VAT Relief for home extensions/expansions such as the construction of a conservatory.
VAT relief for anything to do with a home must be approved by management. This can take up to three business days, so it is highly recommended to obtain a quote and submit to the VAT Office either in person or via email well in advance.
Your quote must be accompanied by photos of fixtures currently installed in the home and a detailed proposal. We are able to accept stock photos from a website, catalog or a very detailed description or diagram of the item/service being purchased.
Upon processing for VAT relief, you will be required to write a statement that says “I am the homeowner. I am replacing a like item for a like item. I understand that if I ever move, I am subject to review by Her Majesty’s Customs, and it may result in having to pay the VAT.”
Once all restrictions above are met, the transaction will proceed under the same process listed on the “General” tab of this page.