Low cost trader and advertising in free brochure

Client sells advts and publishes brochure, would printing costs be allowed in calculation for LCT

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Client sells advertising, then produces brochure, the largest expense is printing costs. Would these be included in calculations for low cost trader, or excluded as brochures are circulated free of charge?

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RLI
By lionofludesch
04th Feb 2023 10:13

Great question. I wouldn't view them as "promotional items" in the context of a limited cost trader. They're paid for - but by the advertisers, rather than the folk who actually receive them.

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