Cases

No consideration for the vouchers

Commentary – Indirect Tax Reporter ¶49-130

On vouchers

Commentary – Indirect Tax Reporter ¶49-180

One kind of service

Commentary – Indirect Tax Reporter ¶49-130

Revised treatment of FVVs

Commentary – Indirect Tax Reporter ¶49-160

Consideration

Amusement park

Case Law – Blackpool Pleasure Beach (Holdings) Ltd. [2005] BVC 2,536

Disregarded for VAT purposes

Case Law – Customs and Excise Commissioners v. Granton Marketing Ltd; Customs and Excise Commissioners v. Wentwalk Ltd. [1996] BVC 355 ; Customs and Excise Commissioners v Granton Marketing Ltd; Customs and Excise Commissioners v Wentwalk Ltd and cross-appeals. [1995] BVC 231 ; F & I Services Ltd. [1999] BVC 2,161

Face value or sum actually received

Case Law – Argos Distributors Ltd v. Commissioners of Customs and Excise (Case C-288/94). [1997] BVC 64 ; Argos Distributors Ltd. [1995] BVC 1,255

Generally

Case Law – Kingfisher plc. [2004] BVC 2,384

Credit vouchers

Generally

Commentary – Indirect Tax Reporter ¶49-160

Meaning

Legislation/Regulatory – VATA94 Sch. 10A, para. 3(1), 8(1)

Treatment

Legislation/Regulatory – VATA94 Sch. 10A, para. 3

Definition

Commentary – Indirect Tax Reporter ¶49-160

Electronic

Commentary – Indirect Tax Reporter ¶49-160
Legislation/Regulatory – BB 5/2001-3 ; ESC 3.32

Exclusion/inclusion of consideration in daily gross takings

Commentary – Indirect Tax Reporter ¶45-380

Face value, meaning

Legislation/Regulatory – VATA94 Sch. 10A, para. 1(2), 8(1)

Generally

Commentary – Indirect Tax Reporter ¶40-200(20) ; Indirect Tax Reporter ¶41-200(11)

Introductory provisions

Legislation/Regulatory – VATA94 s. 51B

Issued for payment

Commentary – Indirect Tax Reporter ¶49-180

Issued free

Commentary – Indirect Tax Reporter ¶49-130

Leakage sold through intermediaries

Commentary – Indirect Tax Reporter ¶49-160

Meaning

Legislation/Regulatory – VATA94 Sch. 10A, para. 1(1), 8(1)

Money vouchers: security for money

Commentary – Indirect Tax Reporter ¶49-160

Nature of supply

Legislation/Regulatory – VATA94 Sch. 10A, para. 2

Part-payment for goods or services

Legislation/Regulatory – VATA94 Sch. 10A, para. 8(3)

Pass entitling purchaser to visit various London attractions

Case Law – Leisure Pass Group Ltd [2008] BVC 2,044 ; Leisure Pass Group Ltd (No. 2) [2009] BVC 2,265 ; Leisure Pass Group Ltd v Revenue and Customs Commissioners. [2008] BVC 789

Payments made for outside scope items

Commentary – Indirect Tax Reporter ¶10-604

Place of supply of right to service

Commentary – Indirect Tax Reporter ¶18-540

Postage stamps, treatment

Legislation/Regulatory – VATA94 Sch. 10A, para. 5

Rate categories

Legislation/Regulatory – VATA94 Sch. 10A, para. 8(2)

Retailer vouchers

Case law

Commentary – Indirect Tax Reporter ¶49-160

Meaning

Legislation/Regulatory – VATA94 Sch. 10A, para. 4(1), 8(1)

Treatment

Legislation/Regulatory – VATA94 Sch. 10A, para. 4

Sale of passes for tourist attractions

Commentary – Indirect Tax Reporter ¶49-180

Season books entitling purchasers entry to football matches

Case Law – Celtic plc. [1997] BVC 2,289

Security for payment

Case Law – F & I Services Ltd. [1999] BVC 2,161

Single purpose

Generally

Commentary – Indirect Tax Reporter ¶49-000 ; Indirect Tax Reporter ¶49-160

VAT due when vouchers issued

Commentary – Indirect Tax Reporter ¶49-160

Single purpose vouchers

Changes to treatment of

Legislation/Regulatory – FA2012 s. 201 ; HMRCBrf 12/2012

Exclusion

Legislation/Regulatory – VATA94 Sch. 10A, para. 7A

Treatment of other kinds of vouchers

Legislation/Regulatory – VATA94 Sch. 10A, para. 6

Value of supply

Case Law – Total UK Ltd v Revenue and Customs Commissioners. [2007] BVC 245 ; Total UK Ltd v Revenue and Customs Commissioners. [2007] BVC 762

Vouchers sold to customers at face value

Commentary – Indirect Tax Reporter ¶49-180

Vouchers supplied free with other goods or services

Legislation/Regulatory – VATA94 Sch. 10A, para. 7