Consultation outcome

VAT treatment of refunds made by manufacturers

This consultation has concluded

Download the full outcome

Detail of outcome

At Budget 2013, the government announced its intention to legislate to allow manufacturers to adjust their VAT to take account of refunds they make to final consumers.

The government ran a consultation from 31 May to 31 August 2013 and sought views on:

  • the extent to which manufacturers make such refunds
  • the range of circumstances that may give rise to a refund
  • how the change should be implemented
  • what impact it may have and what administrative burdens it may give rise to

This document examines the responses in detail.

Detail of feedback received

Public feedback is included in the “full outcome” document.

Original consultation

This consultation ran from to

Summary

This consultation seeks views of manufacturers who pay rebates to consumers of their goods purchased through retailers.

Documents

Consultation description

The aim of the consultation is to discover the extent to which manufacturers make such payments; to consider how UK law needs to change to accommodate them; what impact that may have and what administrative burdens it may give rise to.