Author: Dennis Chapman
Published: September 6, 2010
Reading time: 1 minute
This article is 11 years old.
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The European Court of Justice has given a wide ruling that most schemes where employees can take salary sacrifice to receive beneficial vouchers eg retail vouchers attract VAT.
A company Astra Zeneca offered £10 retail vouchers for purchases from selected shops. The salary deduction was less than the face value amount (ranging from £9.25-£9.55). Astra Zeneca were forced to pay VAT which takes away all of the incentive.