- CJEU Astra Zeneca case brought more certainty to VAT deductions from salary
- Deductions from salary for goods or services provided by employer are liable to VAT
- Distinction between deductions from salary and salary sacrifice
- Historical rules changed on 1 January 2012
- Valuation of benefits for VAT purposes should be based on cost to employer
- Specific examples of VAT treatment for staff benefits like cycle to work scheme, childcare vouchers, face value vouchers, food and catering, and cars
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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