HMRC consultation: VAT and Vouchers

Released 01 December 2017

HMRC are seeking comments on transposing a recent EU VAT Directive into UK law, by 23 February 2018.

VAT and Vouchers - consultation document explains that whilst the UK has had specific VAT legislation for vouchers for many years, a new VAT Directive agreed at EU level on 27 June 2016 brings in new rules to ensure the correct amount of VAT is charged on what the customer pays, irrespective of whether payment is with a voucher or other means of payment. Although the new rules have been decided in principle, HMRC is seeking input from businesses on how these can be written into UK law to draw attention to any issues the new rules present and whether greater clarity is required in some areas. The consultation closes at 11:45pm on 23 February 2018. Responses can be submitted:

by Email to:

in writing to: Alan Mckay, HM Revenue & Customs, VAT Principles Policy Team, 3C 09, 100 Parliament Street, Westminster, LONDON, SW1A 2BQ.

For more information and to view the consultation document, see Open consultation VAT and Vouchers.

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