– see also Promotional campaigns


Boots Co

Face-value vouchers (FVVs)

Loyalty schemes

Combined goods promotions



Goods supplied on redemption of vouchers

Sale of promotion vouchers to retailers


Vouchers and tokens

Credit vouchers

Customer rebates and discounts

Discount schemes

Face-value vouchers

Pass entitling purchaser to visit various London attractions

Value of supply

Face-value vouchers (FVVs)



Issued for payment

Issued free

Sale of passes for tourist attractions

Single purpose

Vouchers sold to customers at face value

Fixed part-exchange allowance

Free film offered by film processor through retailers

Free gift arrangements


Goods supplied on redemption of vouchers

Holiday vouchers, trading stamps

Input tax recovery

Interest-free credit

Leisure centres and theatres

Loyalty schemes

Elida Gibbs


Gift voucher, value of supply

Identifying recipient of goods under Nectar scheme

Kuwait Petroleum (GB) Ltd

Neutrality principle

Promotional music samples

Recipient of goods

Tesco Clubcard

Total Oil promotion scheme (TOPS)


Mail order introductory gifts

Recipient of supply (tripartite transactions)

Retailer vouchers

Stamper promotion

Taxable amount

Cash-back coupons

Free mobile phone

Money-off coupons

Price reduction coupons issued by manufacturer

Purchases made by mail order agents

Travel vouchers, zero-rating