For the purposes of section 23Q(5) of the Act, a supply is treated as a supply of a beverage product by a person for which the person does not receive any consideration in money, if it is any of the following:
(a) a supply of a beverage product by a person to —
(i) an individual, not being a supply to the individual as a sole proprietor; or
(ii) a non‑profit organisation,where the individual or non‑profit organisation (as the case may be) does not provide any consideration in money or in kind for the supply;IllustrationFor the purposes of a school event, a person supplies beverage products to the school without any consideration in money or in kind. The supply of beverage products by the person in these circumstances is treated as a supply for which the person does not receive any consideration in money, even if the school chooses to publicly acknowledge the person’s sponsorship of the event.(b)a supply of a beverage product where —
(i) the supply is made by a person under a contract (whether or not the contract is made with the user or consumer of the beverage product), together with any accommodation, goods, service or entertainment, in consideration of an inclusive charge for the beverage product supplied and the accommodation, goods, service or entertainment; and
(ii) at the time the contract is entered into, the person making the supply is unable to determine the number of beverage products that will be supplied under the contract.Illustrations (a) A hotel operator (A) enters into a contract with a person (B) to provide accommodation to B in consideration of a sum of money. As a guest of the hotel, B enjoys access to a lounge in the hotel where guests of the hotel are supplied a free flow of food and beverage products. At the time the contract is entered into, A is unable to determine how many beverage products will be supplied to B. The supply of beverage products by A to B in these circumstances is treated as a supply for which A does not receive any consideration in money. (b) A hotel operator (C) enters into a contract with a person (D) to provide accommodation to D in consideration of a sum of money.As part of the accommodation service, C provides D a fixed quantity of beverage products in the in‑room minibar (included beverage products). Although the number of included beverage products D is entitled to is fixed, at the time the contract is entered into, C is unable to determine the number of included beverage products that will be supplied to D as D may take none, some or all of the included beverage products. The supply of included beverage products by C to D in these circumstances is treated as a supply for which C does not receive any consideration in money.Where D consumes any beverage product in excess of the included beverage products (additional beverage product), the description and amount payable for each additional beverage product is separately itemised in the invoice C issues to D. The supply of additional beverage products by C to D is treated as a supply for which C receives consideration in money. (c) A marathon organiser (E) enters into a contract with a person (F) for F to participate in a marathon in consideration of a sum of money. As a participant in the marathon, F is offered beverage products along the route and at the finish line. At the time the contract is entered into, E is unable to determine how many beverage products will be supplied to F. The supply of beverage products by E to F in these circumstances is treated as a supply for which E does not receive any consideration in money. (d) A marathon organiser (G) enters into a contract with a person (H) for H to participate in a marathon in consideration of a sum of money. As a participant in the marathon, G supplies H a race pack containing a beverage product. At the time the contract is entered into, G is able to determine how many beverage products will be supplied to H in the race pack. The supply of beverage products by G to H in these circumstances is treated as a supply for which G receives consideration in money.