The December takings look like a record month. £7,380 of that drawer is treatment the salon still owes
Gift Voucher Liability Calculator
A voucher sale is cash in and a promise out, and the income belongs to the month the client actually sits down. Put your voucher sales and redemption rate in and see what is still owed, what breakage will eventually become income, and where the VAT point falls.
Gift Voucher Liability Calculator
Vouchers sold are service owed, not revenue. The liability on the drawer, the breakage, and the month December really earns.
Why the December high is partly a loan
A voucher sale is cash in and a promise out: the revenue belongs to the month the treatment happens. The demo drawer sells £9,000 a year, and £7,380 of it is service the salon still owes.
Breakage, the share never redeemed, is the £1,620 that eventually becomes income with no chair time spent. Recognise it on a consistent policy, not hopefully.
For VAT, most salon vouchers are single-purpose, everything they buy is standard rated, so the VAT point is the SALE, not the redemption. The year-end checklist carries the liability count.
Take the workbook
The voucher year in Excel: sales, redemptions, the liability and the breakage line.
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