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DFARS Clause ACTIVE

252.229-7006

Value Added Tax Exclusion (United Kingdom)
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Effective Date
DEC 2011
Active Deviations
1
Versions
1 (since 2016-12-22)
DEV
This clause is modified by 1 active class deviation
  • 2026-O0007 — DFARS RFO Implementation (Part 29)
    Add clause 252.229-7006
View per-deviation details →
252.229-7006 Value Added Tax Exclusion (United Kingdom)

As prescribed in 229.402-70(f), use the follow clause:

Value Added Tax Exclusion (United Kingdom) (DEC 2011)

The supplies or services identified in this contract are to be delivered at a price exclusive of value added tax under arrangements between the appropriate United States authorities and Her Majesty's Revenue and Customs (HMRC) (Reference HMRC Notice 431, entitled "Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom"). By executing this contract, the Contracting Officer certifies that these supplies or services are being purchased for United States Government official purposes only.

(End of clause)

[76 FR 76320, Dec. 7, 2011]
RFO
Prescription superseded under the RFO

The prescription shown below is from the codified eCFR. Under the RFO, the prescribing section may have been revised, relocated or reserved. See the deviation memorandum for the current prescription authority.

View deviation: 2026-O0007 →

R-DFARS Prescription Source

This clause is prescribed in the R-DFARS by the following deviation:

  • 2026-O0007 — DFARS RFO Implementation (Part 29) (DFARS Part 229)
    Add clause 252.229-7006
229.402-70(f)
(f) Use the clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom), in solicitations and contracts when contract performance will be in the United Kingdom.
Prescription data sourced from eCFR as of 2026-06-10 03:16 UTC. Cross-references within the prescription are not resolved automatically.

Regulatory Stack

The layers of regulation that govern this clause, from the FAR prescription through agency-specific supplements and any active deviations.

R-DFARS R-DFARS Prescription Per Deviation 2026-O0007 (DFARS Part 229)
2026-O0007: DFARS RFO Implementation (Part 29) — DFARS Part 229

View Deviation 2026-O0007 →

DFARS DFARS Supplement (eCFR) ⚠ May be superseded by RFO 229.402-70(f)
(f) Use the clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom), in solicitations and contracts when contract performance will be in the United Kingdom.

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Version History

Version history is sourced from the codified eCFR. Changes published only as class deviations or by the Revolutionary FAR Overhaul do not appear here until they are incorporated into the eCFR. For RFO-driven changes see the RFO Version tab and any active deviations cited above.

No version history available from eCFR.

Active Class Deviations

DFARS RFO Implementation (Part 29) Add clause 252.229-7006
MODIFIED
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