VAT on goods gifted to customers

A trade credit customer is offered free goods if they agree to purchase a minimum amount of goods at full price. The supplier is a vat registered business. The supplier will invoice the customer plus vat for the full amount and then issue a credit note for the amount of free goods provided at the same price as the invoice. Should the supplier include vat on the credit note? The supplier has paid and reclaimed input vat on the purchase of all the goods.

Hi,

Please see the guidance below, section 7.3.2:

Introduction to output tax

Thank you.