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Consular officers and staff qualifying for UK tax exemption

A UK tax exemption can apply to certain consular officers and consular employees under the Consular Relations Act 1968, Sch 1 Articles 1, 49. The main effect of this Act is to extend UK tax exemptions to consular staff of countries with which the UK has no bilateral agreement. It also gives power to restrict or extend immunities contained in the Act.

The employees qualifying for UK tax exemption are¹:

1. Ìý

   (a)ÌýÌýÌýÌý career consular officers

2. Ìý

   (b)ÌýÌýÌýÌý honorary consular officers

3. Ìý

   (c)ÌýÌýÌýÌý administrative or technical consular employees, and

4. Ìý

   (d)ÌýÌýÌýÌý members of the service staff of a consular post

Note that UK tax exemption is not granted to any individual who²:

1. Ìý

   (i)ÌýÌýÌýÌý permanently resides in the UK

2. Ìý

   (ii)ÌýÌýÌýÌý is in other paid employment or business in the UK (except for honorary consular officers)³, or

3. Ìý

   (iii)ÌýÌýÌýÌý is a British citizen, a British Dependent Territories citizen or a British Overseas citizen

UK