Consultation outcome

VAT treatment of refunds made by manufacturers

This consultation has concluded

Download the full outcome

VAT treatment of refunds made by manufacturers: summary of responses and next steps

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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

Summary

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

This consultation ran from
to

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.

Documents

VAT treatment of refunds made by manufacturers

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 31 May 2013
Last updated 18 December 2013 + show all updates
  1. Added the Summary of Responses document.
  2. First published.