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Supply of services—anything done for consideration other than supplies 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' or as 'neither a supply of goods nor a supply of services'². For example, a supply of water is treated as a supply of goods insofar as it is not otherwise treated in that way (see SI 1989/1114, art 2). For supplies amounting to a 'supply of goods', see V3.112.

'Anything done' for this purpose includes:

1. Ìý

   •ÌýÌýÌýÌý entering into deals with manufacturers under which rebates are received if target purchases are exceeded by members of a buying association (see Landmark Cash and Carry Group Ltd³). This case should be contrasted with Malcolm Morris (t/a Reward)⁴, where it was held that there was a direct link between the supplies by manufacturers to wholesalers and the rebates obtained

2. Ìý

   •ÌýÌýÌýÌý the provision of a credit card scheme in return