PART Igeneral_I1,I2

1. This Order may be cited as the European Communities (Privileges of the European School) Order 1990 and shall come into force on the day after the day on which it is made.

2.—(1) For the purposes of this Order, “the School” means the European School established at Culham; “staff members” means the headmaster, deputy heads, secondary school teachers, primary school teachers, kindergarten teachers and educational advisers appointed, assigned or seconded to the School in accordance with Article 12(2) and (3) of the Statute of the European School(2).

(2) In this Order “the 1961 Convention Articles” means the Articles (being certain Articles of the Vienna Convention on Diplomatic Relations signed in 1961) which are set out in Schedule 1 to the Diplomatic Privileges Act 1964(3).

PART IIthe school_I3,I4,I5,I6

3. The School shall have the legal capacities of a body corporate.

4. Within the scope of its official activities, the School shall have exemption from taxes on income and capital gains.

5. The School shall have relief, under arrangements made by the Secretary of State, by way of refund of value added tax paid on the supply of goods or services of substantial value which are necessary for the official activities of the School, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements; provided that no refund shall be made in respect of any claim for goods or services where the value of the goods or services does not amount in the aggregate to £100.

6. The School shall have exemption from duties (whether of customs or excise) and taxes on the importation of goods imported by or on behalf of the School and necessary for the exercise of its official activities, such exemption to be subject to compliance with such conditions as the Commissioners of Customs and Excise may prescribe for the protection of the Revenue.

PART IIIstaff members_I7

7. Staff members shall enjoy:

(a)provided that they are seconded to the School by a member State other than the United Kingdom and are subject to its social security legislation, exemptions whereby for the purposes of the enactments relating to social security including enactments in force in Northern Ireland—

(i)services rendered for the School by them shall be deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable, but

(ii)no person shall be rendered liable to pay any contribution or premium which he would not be required to pay if those services were not deemed to be so excepted;

(b)unless they are British citizens, British Dependent Territories citizens or British Overseas citizens or are permanently resident in the United Kingdom, the like exemption from duties and taxes on the importation of furniture and personal effects (including one motor car each) which—

(i)at the time when they first enter the United Kingdom to take up their post, are imported for personal use or for that of their families forming part of their households, and

(ii)were in their ownership or possession or which they were under contract to purchase immediately before they so entered the United Kingdom,

as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent; and

(c)(i)in the case of staff members who are seconded to the School by a member State other than the United Kingdom, exemption from income tax in respect of salaries and emoluments paid to them by the School as well as those paid to them by the member State which seconded them;

(ii)in the case of staff members who are seconded to the School by the United Kingdom, exemption from income tax in respect of salaries and emoluments paid to them by the School.