VAT on referral bonus

Hi. Is the referral bonus received by the VAT registered company from the insurance company subject to VAT?

Hi,

What makes a supply liable to VAT is whether there is a supply for a consideration taking place and so if you are being paid a bounus or commission for a referral or supply you have made then this would be a supply for VAT purposes. Please see the guidance below:

VATSC02110 - Basic principles and underlying law: Supply for VAT purposes

Thank you.