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252.229-7006 Value Added Tax Exclusion (United Kingdom)

Prescription and Applicability

DFARS Prescription, 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.

Current Text

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]

Active Class Deviations Affecting This Clause

Class Deviation 2026-O0007, DFARS RFO Implementation (Part 29)

  • Status: Active
  • Date Issued: 2026-02-01
  • Change type: MODIFIED
  • Action: Modified by RFO class deviation

Suggested Questions

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  • Should I include this provision in my solicitation?
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  • Does this clause apply to R&D contracts under Part 35?
  • Which alternate should I use for a multiple-award contract?
  • Are there any active Class Deviations that modify this clause?
  • What changed in the most recent amendment?