This was an appeal against a decision by HMRC that the supplies made by the appellant were subject to standard rated VAT and were therefore not exempt from VAT.
The appellant operates “self-service coin kiosks” in supermarkets. When a customer wishes to use the kiosk there is a display asking if the customer wants a cash voucher or to donate to charity. Once the choice is made, the screen displays the commission to be charged. If the customer chooses to continue by accepting the terms and conditions they feed the coins into the kiosk, which counts them as they pass through sensors.
When that operation is complete a cash voucher is printed. The screen informs the customer that the voucher should be taken to a cashier in the supermarket and that it must be redeemed “today”.
The appellant’s primary case is that the service supplied by them is an exchange of money for
