We operate a small training centre which provides skills training to people on benefits. In order to encourage clients to come on courses they are rewarded for attendance by being given supermarket or similar "gift vouchers" of £5 or £10. Are there any tax implications of this for either the clients receiving the vouchers or for us giving out the vouchers? If people aren't sure of the answers do they know anyone who would be able to give appropriate, independent advice on this?
Replies (2)
Please login or register to join the discussion.
Vouchers
Normally, vouchers would attract a tax charge. However, I think this can only be done where there is an employer/employee relationship and am I right in thinking that is not the case in this scenario?