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Is business banking switch incentive taxable?

Incentive to switch away from RBS/NatWest business banking taxable?

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As part of the disinvestment of NatWest and RBS business customers (following the Government buyout of RBS 10 years ago), incentives are being offered to business customers to stwitch banks away from RBS/NatWest - in the case of small businesses £1000 and larger businesses £25k.  Is this taxable on the business/company?

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