V3.113 Supply of services

Supply of services—anything done for a consideration other than a supply of goods

Anything done for a consideration which is not a 'supply of goods' is a 'supply of services'1 unless it is specifically treated as a 'supply of goods'2 or as 'neither a supply of goods nor a supply of services'3.

'Anything done' for this purpose includes:


    •     entering into deals with manufacturers under which rebates are received if target purchases are exceeded by members of a buying association4


    •     the provision of a credit card scheme in return for commission from retailers5


    •     issuing and redeeming vouchers under a voucher scheme6


    •     carrying out work to premises in accordance with a written agreement7


    •     changing a trade name and relinquishing the right to use a product name and logo8


    •     the provision of advertising or publicity benefits in return for sponsorship9


    •     the attendance of an engineer, where a customer fails to keep an appointment, giving rise to abortive call-out charges (the charges were consideration for a supply of services, and not compensation payments)10


    •     the holding of a party for the purpose of selling goods, in return for goods at a discounted price11


    •     the participation in a television show in return for catering and other services12


    •     the reaching of certain sales targets in return for food and hotel accommodation under an incentive arrangement13, and


    •     the transfer of contractual rights from one party to another14

The discount given by an MOT test centre

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