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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