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HMRC internal manual

VAT Insurance

General introduction and the law: legal notes to Group 2: Legal Note 7 - supplies not included within the exemption

  1. Item 4 does not include -

  2. the supply of any market research, product design, advertising, promotional or similar services; or
  3. the collection, collation and provision of information for use in connection with market research, product design, advertising, promotional or similar activities.

Any services of a type described in this legal note, whether or not they are supplied by an insurance intermediary or in connection with an insurance transaction, will be at the standard rate of VAT (although see VATINS5600. for more details about these services and when they are supplied with insurance related services).