CONSULT.Outcome publishedConsultation · gov.uk
VAT treatment of refunds made by manufacturers
This consultation seeks views of manufacturers who pay rebates to consumers of their goods purchased through retailers.
Last fetched 03 May 2026 · gov.uk
Detail
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.
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