Policy paper

Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions

This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.



Read this brief if you’re a:

  • retailer of new and used motor vehicles
  • company financing sales to the final customer
  • VAT registered businesses that has purchased a vehicle with a dealer deposit contributions (DDC)
Published 17 July 2018