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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.

Last fetched 04 May 2026 · gov.uk

Documents

VAT: treatment of vouchers from 1 January 2019

At a glance

TypePolicy paper

First published29 Oct 2018

Last updated18 Jan 2019

Organisations

HM Revenue & Customs

Topics

VAT

Source

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