INTM860700 | Immunities and Privileges: Contents: International Organisations

International Organisations and their staff are normally accorded certain privileges and immunities by the member governments which establish them. These privileges (which usually include certain exemptions from tax) are normally given effect in UK law by an Order in Council made under the International Organisations Act 1968.

Orders are made for;

• organisations of which the United Kingdom and other countries are members

• organisations of which the United Kingdom is not a member, but which have at least two other countries as members and have an establishment in the United Kingdom

• international conferences held in the United Kingdom and attended by representatives of the United Kingdom and other countries

• International courts and tribunals.

The Orders specify the tax privileges due to the organisation (or other body) and which classes of staff are entitled to tax privileges. For certain `High Officers’ of some organisations these may be at the level given to diplomats (INTM860230 and INTM860240). In most cases however the exemption is limited to the official emoluments of the staff member. And in some cases no tax exemption may be due (see INTM860750 to INTM860780).