Policy paper

Changes to the VAT treatment of vouchers

This tax information and impact note is about changes to the VAT treatment of vouchers issued on or after 1 January 2019.

• From: HM Revenue & Customs
• Published: 29 October 2018
• Last updated: 18 January 2019
  Show all updates

  1. 18 January 2019

     Information in the 'Further advice' section has been updated.

  2. 29 October 2018

     First published.

Documents

VAT: treatment of vouchers from 1 January 2019

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Details

This document provides more information on the changes and details the impacts.