Section 55C

This section applies if— a taxable person makes a taxable (but not a zero-rated) supply of goods, and a deposit amount is payable in relation to the goods supplied. For the purposes of this section and section 55D, a “deposit amount” in relation to goods is an amount that, in accordance with the provisions of a designated deposit scheme— is added to the price payable for the goods, and must be repaid by a person, if the conditions for repayment under the scheme are met. The deposit amount is to be disregarded in determining the amount of the consideration for the purposes of calculating the value of the supply under this Act.

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