Books of vouchers sold to car dealers

Consideration

Exemption

Prepayment

Cap on relief post-April 2011

Cash

– see also Cash vouchers

Generally

Child trust funds

Child-care

Restriction from April 2013

Childcare

– see also Childcare

Generally

CIS5 holders CIS23 vouchers

CIS6 holders CIS24 vouchers

Class 1 exclusion

Consideration

Books of vouchers sold to car dealers

Car dealer's vouchers in artificial values

Car dealers 'purchase plus' and MOT vouchers

Generally

Goods supplied on redemption of vouchers

Salary sacrifice

Services supplied at discount on redemption of vouchers

Wholly in money

Construction Industry Scheme 1975-1999 voucher 715

Construction Industry Scheme 1999-2007 voucher CIS25

Credit

Discount vouchers supplied on consignment basis, tax point

Employee benefits

Face-value

Fuel

Gifts from third parties

Gross payment status

Incidental overnight expenses

Interest, payment in

Local authorities operating voucher schemes

Manufacturer's money-off vouchers

Meals

National Insurance contributions

Overseas dividends

Payment

Payment of goods

Cash vouchers issued by finance company, determination of value

Reimbursement to taxpayer

Payments by way of

Payments made for outside scope items

Removal expenses and benefits

Retailer

Single-purpose face-value

Special experiences, meaning of agent