Retailers’ special schemes

The retailers’ special schemes help retailers account for Value-Added Tax (VAT) on their retail transactions. The schemes cater for different classes of retailers with small to large turnovers and sales chargeable at different VAT rates.

The schemes can be used by retailers who:

  • sell goods chargeable at two or more VAT rates
  • have no facility for segregating receipts at point of sale into the different rates and cannot reasonably be expected to do so
  • and
  • sell goods in the form in which they buy them. That is, without applying any further process in their production or manufacture.

Further guidance contains more detailed information on the VAT treatment of the retailers' special schemes.