Policy paper

Changes to the VAT treatment of vouchers

This tax information and impact note is about changes to the VAT treatment of vouchers issued on or after 1 January 2019.

Documents

Details

This document provides more information on the changes and details the impacts.

Updates to this page

Published 29 October 2018
Last updated 18 January 2019 + show all updates
  1. Information in the 'Further advice' section has been updated.

  2. First published.

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