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VAT treatment of vouchers

This measure is about the implementation of an EU directive on the VAT treatment of vouchers.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated06 Jul 2018

Organisations

HM Revenue & Customs

Topics

VAT

Source

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