No Automatic Zero Rating for organizations with diplomatic accreditation

The VAT Act of 2013 states in Paragraph 2(4) of Part B of the Second Schedule that zero rating of supplies to organizations with diplomatic accreditation is only permitted in the event that the Cabinet Secretary in charge of foreign affairs issues a recommendation for exemption.
The British Army Training Unit in Kenya (BATUK), according to the Tribunal, did not receive an outright zero-rated supply of goods and services.