Consultation outcome

VAT and Vouchers

• From: HM Revenue & Customs
• Published: 1 December 2017
• Last updated: 6 July 2018 — See all updates

This consultation has concluded

Read the full outcome

VAT and Vouchers - summary of responses

PDF, 219 KB, 14 pages

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Detail of outcome

We have considered the responses to the consultation, and these have helped us to identify areas where we need to engage further or provide new guidance.

You can read the summary of responses published here, and also draft legislation, with a supporting explanatory note and guidance note.

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Original consultation

Summary

Transposing a recent EU VAT Directive into UK law.

This consultation ran from
1pm on 1 December 2017 to 11:45pm on 23 February 2018

Consultation description

Although the new rules have been decided in principle, businesses can assist in how these can be written into UK law and draw attention to any issues the new rules present and whether greater clarity is required in some areas.

Documents

VAT and Vouchers - consultation document

PDF, 405 KB, 30 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 1 December 2017
Last updated 6 July 2018 + show all updates

1. 6 July 2018

   Added summary of responses and link to draft legislation.

2. 1 December 2017

   First published.