888. Meaning of 'supply'.

For the purposes of the Value Added Tax Act 1994, 'supply' includes all forms of supply, but does not include anything done otherwise than for a consideration1. The legislation relating to VAT distinguishes supplies of goods from supplies of services2; in particular, there are different rules relating to the place and time of supply3. Anything which is not a supply of goods4 but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is treated as a supply of services5.

The Treasury may by order provide with respect to any description of transaction6