Section 27C(8)

If an amount is not paid in money, it can be a qualifying tip, gratuity or service charge only if it is paid in the form of a voucher, stamp, token or similar item which is— of a fixed value expressed in monetary terms, and capable of being exchanged (whether on its own or together with other vouchers, stamps, tokens or items, and whether immediately or only after a time) for money, goods or services (or for any combination of two or more of those things).

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Source: legislation.gov.uk · retrieved 2026-09-04