BY ORDER OF THE COMMANDER
HEADQUARTERS US AIR FORCES
EUROPE COMMANDER US AIR
FORCES AFRICA
UNITED STATES AIR FORCES IN
EUROPE-AIR FORCES AFRICA
INSTRUCTION 51-406
19 OCTOBER 2018
Law
INDIVIDUAL TAX-RELIEF
PROCEDURES IN THE UNITED
KINGDOM
COMPLIANCE WITH THIS PUBLICATION IS MANDATORY
ACCESSIBILITY: Publications and forms are available on the e-Publishing website at
www.e-Publishing.af.mil
RELEASABILITY: There are no releasability restrictions on this publication.
OPR: Det 1, HQ USAFE
Supersedes: USAFEI 51-506,
17 September 2014
Certified by: Det 1, HQ USAFE
(Col Mark Allison)
Pages: 14
This instruction implements Air Force Policy Directive (AFPD) 51-4, Operations and
International Law, and an agreement with the United Kingdom (UK) government, Priv 46/7, and
is applicable to all elements of the U.S Force (USF) in the United Kingdom. It establishes the
Individual Tax-Relief procedures in the UK and provides policy guidance and control procedures
to allow members of the U.S. Force to individually purchase goods and services off-base without
being subject to Value Added Tax (VAT). This instruction applies to personnel permanently
stationed or on temporary duty (TDY) in the UK. Violations of the specific prohibitions,
paragraphs 6, 7.2., and 8.7., and all of their respective subparagraphs, of this instruction by
military personnel may result in prosecution under Article 92 and/or Article 134 of the Uniform
Code of Military Justice (UCMJ). Eligible civilian personnel may face disciplinary action under
the provisions of AFI 36-704, Discipline and Adverse Actions of Civilian Employees. Violations
of the provisions of this instruction by any eligible person may result in the withdrawal of
privileges encompassed within this instruction. This publication applies to Air Force Reserve
Command (AFRC) units, to the Air National Guard of the United States (ANGUS), and to
dependents and civilian employees as set forth in paragraph 5. For application of this instruction
to Army, Navy, and Marine Corps members and respective civilian personnel, see AER 550-
33/CINCUSNAVEURI 5840.17A/USAFEI 51-710, Local Currency, Motor Vehicles And
Related Privileges, And Immigration Status Reporting Requirements For U.S. Personnel In
The United Kingdom. This publication requires the collection and or maintenance of information
protected by the Privacy Act of 1974 authorized by 10 U.S.C. 8013. The applicable SORN, F065
