The Diplomatic Privileges Act 1964, s 2(1) gives the force of law to Articles of the Vienna Convention on Diplomatic Relations.
Article 34 of the Convention provides that a diplomatic agent is exempt from all taxes with certain exceptions.
For information on the other categories of excluded and exempt property for IHT see I9.311.
A diplomatic agent is the head of a mission or a member of the diplomatic staff of a mission. In addition Article 34 is extended to members of the family of a diplomatic agent forming part of his household and members of their families forming part of their respective households (Article 37).
These exceptions include dues and taxes on private immovable property situated in the territory of the receiving state1, dues and taxes on private
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