Cases

No consideration for the vouchers

On vouchers

One kind of service

Revised treatment of FVVs

Consideration

Amusement park

Disregarded for VAT purposes

Face value or sum actually received

Generally

Credit vouchers

Generally

Meaning

Treatment

Definition

Electronic

Exclusion/inclusion of consideration in daily gross takings

Face value, meaning

Generally

Introductory provisions

Issued for payment

Issued free

Leakage sold through intermediaries

Meaning

Money vouchers: security for money

Nature of supply

Part-payment for goods or services

Pass entitling purchaser to visit various London attractions

Payments made for outside scope items

Place of supply of right to service

Postage stamps, treatment

Rate categories

Retailer vouchers

Case law

Meaning

Treatment

Sale of passes for tourist attractions

Season books entitling purchasers entry to football matches

Security for payment

Single purpose

Generally

VAT due when vouchers issued

Single purpose vouchers

Changes to treatment of

Exclusion

Treatment of other kinds of vouchers

Value of supply

Vouchers sold to customers at face value

Vouchers supplied free with other goods or services