Schedule 10A, paragraph 8

In this Schedule— For the purposes of this Schedule— the “rate categories” of supplies are— supplies chargeable at the rate in force under section 2(1) (standard rate), supplies chargeable at the rate in force under section 29A (reduced rate), zero-rated supplies, and exempt supplies and other supplies that are not taxable supplies; the “non-standard rate categories” of supplies are those in sub-paragraphs (ii), (iii) and (iv) of paragraph (a) above; goods or services are in a particular rate category if a supply of those goods or services falls in that category. A reference in this Schedule to a voucher being used to obtain goods or services includes a reference to the case where it is used as part-payment for those goods or services. “credit voucher” has the meaning given by paragraph 3(1) above; “face value” has the meaning given by paragraph 1(2) above; “face value voucher” has the meaning given by paragraph 1(1) above; “retailer voucher” has the meaning given by paragraph 4(1) above.

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Source: legislation.gov.uk · retrieved 2026-07-28