VAT100 box 7 and trivial benefit gift cards

1) Should I claim back VAT on trivial benefits if they are gift cards? I don't think so, but should the value of the gift cards appear in box7 on the VAT100 either way? 2) I don't think that director or employee salaries should be included in box7 of the VAT100 (which 2 of them suddenly are doing due to a software upgrade, because of this I am currently checking everything before submitting anything!), but should they be classed as Z rated or no-VAT rated instead of the Exempt coding that the new software has suddenly added in for me? 3) Should Directors pension payments paid for by the business appear in box7? I have tried to find the answer to this specifically, and I can't! Many thanks

Hi,

If the business purchases goods or services in the course of business then it should appear in box 7 even if the VAT is not eligible to claimed as input tax.
As regards what is needs to go in box 7 please see the guidance below:

How to fill in each box on your return

For purchases and outgoings which do not appear on the VAT return these shouldn't be classed as exempt but rather no VAT or Outside The Scope.

Thank you.