Business promotion schemes ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the various types of promotion schemes that can be used by businesses in promoting the sales of goods and services.

See De Voil Indirect Tax Service V6.169 for more in-depth commentary.

What are promotion schemes?

Business promotion schemes are commonplace and vary in scale and nature and can range from:

•
giving gifts of goods or services
•
giving away samples
•
cashback schemes

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