1Issue 3 | May 2026

Goods Used for Personal Purposes In cases where goods are purchased by the company and Input Tax has been deducted thereon, but the goods are subsequently used by employees or company owners for personal use or benefit, this constitutes a Nominal Supply. The purpose of this rule is to prevent the deduction of Input Tax on goods used by individuals for personal purposes (including the owner). If the Taxable Person wishes to dispose of an asset or destroy assets forming part of its business activity, for example, destroying damaged inventory or disposing of unused food, this does not constitute personal use and therefore does not give rise to a Nominal Supply. 8. Retail Promotional Offers 8.1 Vouchers