½Û×ÓÊÓƵ

A credit token is defined¹ as a credit card, debit card or other card, a token, a document or other object given to one person by another person who undertakes either:

1. Ìý

   •ÌýÌýÌýÌý on its production to supply money, goods or services on credit (whether or not some other action is required), or

2. Ìý

   •ÌýÌýÌýÌý to pay (with or without taking any discount or commission) a third party for money, goods or services supplied by the third party on production to them of the token (whether or not some other action is required); the use of an object to operate a machine provided by the person supplying money, goods or services is treated as the production of the object to the person providing the machine²

A credit token does not include a cash voucher or a non-cash voucher³.

See EIM16000–EIM16220 for vouchers and credit tokens generally.

Where a credit token is provided for an employee by reason of the employment, on each occasion that the employee or a member of their