Gifts and promotional items

There are special rules in Value-Added Tax (VAT) for gifts and promotional items that you must be aware of.

Further guidance contains more detailed information on the VAT treatment of gifts and promotional items.

The guidance also sets out the VAT treatment of:

  • self-supplies
  • industrial samples
  • replacement goods
  • promotional schemes
  • 'money-off schemes'
  • and
  • 'cash-back schemes'.