VATSC06100 | Consideration: Payments that are not consideration: Introduction: Contents
From HM Revenue & Customs · VAT Supply and Consideration
VATSC05100 gives a definition of consideration. However, there are certain situations where a payment is made but there is no supply for VAT purposes. This section gives the most common examples, although it is not a definitive list.
Contents12 entries
- VATSC06110Consideration: Payments that are not consideration: Donations
- VATSC06120Consideration: Payments that are not consideration: Deposits
- VATSC06130Consideration: Gratuities, tips and service charges
- VATSC06140Consideration: Payments that are not consideration: Fines and penalty charges
- VATSC06150Consideration: Payments that are not consideration: Capital contributions
- VATSC06160Consideration: Payments that are not consideration: Disbursements
- VATSC06170Consideration: Payments that are not consideration: Ex gratia payments
- VATSC06180Consideration: Payments that are not consideration: Subject access fees
- VATSC06190Consideration: Payments that are not consideration: Compensation for damaged goods
- VATSC06200Consideration: Payments that are not consideration: Manufacturers’ warranties
- VATSC06210Consideration: Payments that are not consideration: Retailers’ warranties
- VATSC06220Consideration: Payments that are not consideration: Overpayments