BTX Voucher Confusion :/

Hi Guys
Happy Easter!

Just a quick question regarding vouchers - business tax 2011

Can someone clarify if general gift vouchers to customers are allowable or not - my Osborne and Kaplan book dont seem to give the same info, unless I am reading them wrong.
Basically, one book seems to say that gift vouchers for food, tobacco, alcohol is not allowable - but the other says food tobacco or gift vouchers - which to me suggests that means vouchers for anything are disallowable? any ideas?

Many thanks


  • MarieNoelle
    MarieNoelle Moderator, MAAT, AAT Licensed Accountant Posts: 1,369
    Hello anniebabe,
    This may come a bit late but after researching the HMRC website I found this:
    Business entertaining and gifts
    20.10 Entertaining includes hospitality of any kind and also expenditure on business gifts other than free samples of the trader’s own products distributed with the aim of advertising to the general public. There is, however, a limited exception for gifts which incorporate a conspicuous advertisement for the donor. This exception does not extend to gifts of food, drink, tobacco, or vouchers exchangeable for goods. Further, it is subject to the condition that the aggregate cost to the donor of the gifts does not exceed £50 a year in the case of any one recipient.

    This confirms what my Osborne text book says on p.2.9.

    So gift vouchers (for anything) are not allowable.

    Hope this helps :001_smile:

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