The International Organisations Act 1968 (as amended by the International Organisations Act 1981 and International Organisations Act 2005), provides exemption from income tax in the host country for the visiting employees of certain international organisations and agencies1.
In the UK, this means that tax exemptions may be granted to international organisations (and their staff) with a UK establishment. The exemptions are provided by Orders in Council under the International Organisations Act 1968. The Orders specify the tax privileges due to the organisations themselves and which staff are entitled to tax privileges.
The UK tax exemptions granted the staff of international organisations are discussed below. For the tax exemptions conferred on the organisations themselves, see D1.117.
Categories of international organisations
Orders in Council can be made in relation to the following categories of international organisations under International Organisations Act 1968. Each category discusses the potential breadth of the tax exemption in relation to the staff. The actual tax exemptions available in relation to the staff at the particular organisation are given in the
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