Definitions
Article 1(i) of the Vienna Convention on Diplomatic Relations 1961 (VCDR) defines ‘premises of the mission’ as being “the buildings or parts of buildings and the land ancillary thereto, irrespective of ownership, used of the purpose of the mission including the residence of the head of the mission”. The FCDO interprets this to mean that buildings and land that is being used solely for the official purposes of the mission, including the head of mission’s residence, may be considered diplomatic premises.
Article 1(j) of the Vienna Convention on Consular Relations 1963 (VCCR) defines ‘consular premises’ as being “the buildings or parts of buildings and the land ancillary thereto, irrespective of ownership, used exclusively for the purposes of the consular post”. The FCDO interprets this to mean that buildings and land that is being used solely for official consular purposes may be considered consular premises. Given the absence of a reference in the VCCR definition to a head of consular post’s residence, the FCDO would not consider such a residence as being official consular premises.
Similarly, given that the VCDR definition specifically mentions the residence of the head of mission as being premises of the mission, the FCDO interprets this to mean that residences of other diplomatic and consular officials would not be considered official diplomatic or consular premises, irrespective of whether they are owned or leased by the sending State. For clarity, residences of other diplomatic and consular officials are only considered inviolable when they are occupied by entitled staff.
Applying for Diplomatic and Consular Status for Official Mission Premises
Under Section 1(1) of the Diplomatic and Consular Premises Act 1987, diplomatic missions are required to obtain the consent of the Secretary of State for Foreign, Commonwealth and Development Affairs for land to be regarded as diplomatic or consular premises. The purpose of this is to enable the Secretary of State to exercise control over the location of the premises of diplomatic and consular missions. In determining whether a premises will be granted diplomatic or consular status, consideration will be given to the safety of the public, national security, and to town and country planning laws and regulations.
Once a mission has identified a building or land that it considers suitable for the premises of the diplomatic or consular mission, it should seek the consent of the Secretary of State for it to be granted diplomatic or consular status. This can, and should, be done in advance of any contractual agreement or purchase being made.
In order to apply for the Secretary of State’s consent, the mission should write to Protocol Directorate clearly stating the address of the proposed diplomatic or consular premises, and requesting that it be granted status in accordance with the Diplomatic and Consular Premises Act 1987. Where a building or land would constitute an additional premises of the mission, the reason for additional premises must be fully explained.
If the proposed premises does not constitute an entire building or plot, but instead forms part of a larger building or plot, such as a floor, suite or room within an office block, this must be made clear in the request. A floor plan must also be provided with the request clearly delineating the parts of the building/plot that will be used for official diplomatic or consular purposes, and which will not.
Once a request has been received, Protocol Directorate will consider it and provide a reply on behalf of the Secretary of State within 20 working days. Where consent is granted, it will be done so on the condition that any necessary authorisation for the premises to be used as a diplomatic or consular mission, including any planning or change of use permission, is obtained from the relevant local authority. If authorisation is not obtained, consent under the Diplomatic and Consular Premises Act 1987 may be withdrawn. Missions may wish to consider approaching local authorities for pre-planning advice in advance of any contractual agreement or purchase being made.
Once a mission has occupied a diplomatic or consular premises, it must notify Protocol Directorate via a Form 3. This form will be used to notify the local authority and the Valuation Office Agency to ensure that the mission enjoys the exemption from the non-beneficial portion of National Non-Domestic Rates.
Termination of use of a property
Under Section 1(6) of the Diplomatic and Consular Premises Act, they are required to give notice to Protocol Directorate if they intend to cease using land as diplomatic or consular premises. This notice should also specify the date on which such use will cease. Details of such terminations should be notified to Protocol Directorate on Form 4.
Insurance against damage to Missions
Article 22 (2) of the Vienna Convention on Diplomatic Relations places His Majesty’s Government under a special duty “to take all appropriate steps to protect the premises of the Mission against any intrusion of or damage…”. His Majesty’s Government deploys a special force, the Parliamentary & Diplomatic Protection Group, Metropolitan Police to ensure that diplomatic premises receive adequate protection at all times. It follows that His Majesty’s Government does not necessarily consider itself under any legal obligation to pay compensation for damage resulting from an attack on diplomatic premises although it may do so on an ex gratia basis.
His Majesty’s Government expects all diplomatic missions, except those who own their own properties and choose to act as their own insurers, to insure their buildings and their contents comprehensively against damage, including that resulting from terrorist attack, and pay the appropriate premium according to the terms of their leases.
Use of official premises for electoral purposes
If Diplomatic missions wish to use official mission premises for election polling stations, they should provide a minimum of two weeks advance notification to the appropriate DMIOU country team.
If missions wish to use non-official premises, they should inform the relevant local authority and police. If polling stations are to opened in Northern Ireland, missions should contact the Chief Electoral Officer for Northern Ireland.
Diplomatic missions are responsible for arranging security within the venue and for the safety of the ballot boxes. UK health and safety legislation must be complied with.
VAT on the rent or purchase of property
Non-domestic property
With effect from 1 April 1989 VAT became payable on the purchase price of new non-domestic buildings. From 1 August 1989 landlords have been able to charge VAT on rents for these buildings provided they register for VAT and elect to waive exemption (more commonly known as opting to tax). Once an option to tax has been made landlords must charge tax on all the supplies they make of their buildings. For example, if tax is charged on rents then tax must be charged on any subsequent sale as long as the premises continue to be used for non-domestic activities. No relief from VAT is granted in these circumstances.
Listed buildings
With effect from 1 October 2012, important changes have been made to the VAT treatment of supplies in respect of protected buildings.
The zero rate of VAT has been withdrawn for:
- supplies of approved alterations to protected buildings; and
- first grants of a major interest in a substantially reconstructed protected building.
In order to mitigate the impact of the changes, transitional arrangements (subject to conditions) are in place until 30 September 2015. For VAT purposes, a ‘protected’ or ‘listed’ building is (or will be on completion of the work) a dwelling, a certain type of residential building or a building used by a charity for non-business purposes.
Full details are available in His Majesty’s Revenue and Customs Public Notice 708 ‘Buildings and Construction’ which incorporates information provided in VAT Information Sheet 10/12: ‘VAT: approved alterations to listed buildings.
Stamp Duty Land Tax (SDLT)
Official premises of the mission and residences of Ambassadors and High Commissioners are exempt from SDLT on the purchase of a property or renewal of a lease. This does not apply to individual diplomats who have purchased a property in the United Kingdom, nor to properties bought by a mission as accommodation for diplomats or other staff.
SDLT relief is available in respect of those parts of the building designated as diplomatic and for which Secretary of State’s consent applies from the time of purchase. His Majesty’s Revenue and Customs (HMRC) advise that relief is not available in respect of the portion of the building which was occupied for commercial/other purposes at the time of purchase and that a mission will be liable for SDLT on that portion.
Higher rates of SDLT on purchases of additional residential properties after 1 April 2016.
Diplomatic missions purchasing residential property will remain exempt from SDLT where property is purchased for use as the official premises and residence of the head of mission, or on renewal of a lease. Where this exemption does not apply, for example where properties are to be purchased for staff accommodation, the SDLT payable will be the new higher rates introduced on 1 April 2016. The new SDLT rates, which apply to additional residential properties purchased in England, Wales and Northern Ireland on or after 1 April 2016 and which will be charged on the portion of the value of the property that falls into each band, are as follows:
| Band | Existing residential SDLT rates | New additional property SDLT rates |
| 0*-125K | 0% | 3% |
| £125k-£250k | 2% | 5% |
| £250k-925k | 5% | 8% |
| £925k-£1.5m | 10% | 13% |
| £1.5m-+ | 12% | 15% |
*Transactions under £40,000 do not require a tax return to be filed with HMRC and are not subject to the higher rates.
Page Last Updated: 24 September 2024