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Business promotion schemes ― overview


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Business promotion schemes ― overview


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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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:

  1. •

    giving gifts of goods or services

  2. •

    giving away samples

  3. •

    cashback schemes

  4. •

    loyalty schemes

  5. •

    vouchers

  6. •

    coupons and other forms of discounts

What are not regarded as business promotion schemes?

The following are not regarded as business

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  • 23 Nov 2022 17:57

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