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Vouchers and reward schemes

The manufacturer who is offering vouchers or reward schemes will typically either:

1. •

   issue a voucher or other proof of purchase when the customer buys the premium goods which can be redeemed by the customer against a future purchase. As the customer can obtain goods without payment when the voucher is redeemed, the redemption goods are treated as a gift and the VAT treatment described in the Supply and Consideration ― business gifts and samples (deemed supply) guidance note should be applied

2. •

   provide a trade reward scheme to customers who purchase a minimum amount in a single