Restaurant gift vouchers for independent restaurants

Restaurant gift vouchers bring in money before a single plate goes out, and they send new guests through the door with a reason to spend. Selling them online means someone can buy one at 11pm on 23 December and have it land in the recipient’s inbox a minute later. There are three things to get right. Voucher money is owed to customers until it is spent. The VAT depends on what the voucher can buy. And in Ireland, gift voucher law sets a minimum expiry of five years.

This page covers how to sell gift vouchers online and what the options cost, cash flow and unused balances with worked maths in euro and sterling, VAT under Revenue and HMRC single-purpose and multi-purpose voucher rules, the Consumer Protection (Gift Vouchers) Act 2019 in Ireland and the UK position, terms and conditions, redemption, a promotion calendar and the questions to ask a provider. It is written for owner-operators of restaurants, cafés and takeaways with one to five sites.

Loyalty points and rewards follow different rules from vouchers that customers pay for. They are covered on the restaurant loyalty programme page.

Restaurant gift voucher basics

A gift voucher is credit a customer buys from you and gives to someone else to spend with you. You take the money now and supply the food and drink later. Until then, the value on the voucher is money you owe.

Irish law defines a gift voucher broadly. Section 2 of the Consumer Protection (Gift Vouchers) Act 2019 covers any voucher, coupon or other instrument, including electronic ones, intended to be used in place of money to pay for goods or services. A code in an email counts as much as a printed card.

Types of restaurant gift voucher

• Monetary vouchers. A set value, such as €50 or £50, spent on anything on the menu. The most flexible and the simplest to account for.
• Experience vouchers. A named meal or event: afternoon tea for two, a tasting menu, a cookery class. They are easy to gift, but menu prices change, and in Ireland the voucher has to stay usable for at least five years. Decide at the start whether the voucher buys the experience or its value at the date of sale, and write that into the terms.
• Digital gift vouchers. Emailed with a unique code. The recipient shows the email at the table or types the code at online checkout.
• Physical gift cards. Printed cards with a code or barcode, sold at the counter and often put in a card envelope.
• Paper vouchers. Handwritten or printed at the till. Cheap, but easy to copy and hard to track.

Gift vouchers compared with loyalty rewards, discount codes and credit notes

Owners often run all four. They sit under different rules.

The exclusions in the Irish column come from section 66A(2) inserted by the 2019 Act. The VAT point on discount instruments comes from Revenue’s manual on single-purpose and multi-purpose vouchers and section 9.2 of HMRC’s VAT Notice 700/7. How to design loyalty rewards is covered on the restaurant loyalty programme page.

Selling restaurant gift vouchers online

Most voucher sales happen in a few weeks of the year, often late at night and on a phone. The buying process has to take less than two minutes.

The voucher page

A good gift voucher page has:

• Set amounts that match what a meal costs with you, such as €30, €50, €80 and €100, plus a custom amount;
• Recipient name and email;
• Buyer name and email for the receipt;
• A personal message box;
• The terms, including expiry, shown before payment;
• Card payment with Apple Pay and Google Pay, so buyers do not type card numbers on a phone;
• An on-screen confirmation and a receipt email to the buyer.

The voucher email to the recipient should include the restaurant’s name, the value, the unique code, the expiry position, how to use it in person and online, the message from the buyer and a contact for questions.

Where to sell

• A “Gift vouchers” link in the header of every page of your website.
• A home page banner from mid-November to Christmas Eve and before Mother’s Day.
• A Google Business Profile update in the weeks before Christmas, linking to the voucher page. The profile itself is covered in the restaurant SEO guide.
• The link in your Instagram and Facebook profiles.
• A short web address printed on bills, receipts and table cards.
• An email or text to customers who have agreed to hear from you. The consent rules are on the restaurant CRM page.
• Staff at the till, with a line to say when a customer pays: “We do gift vouchers online, the link is on the receipt.”
• Local businesses buying staff or client gifts in November and December.

Digital gift vouchers and physical gift cards

When checked on 10 September 2026, Square’s UK gift card page listed physical gift cards from £0.52 per card. That is small next to a £50 voucher, but the cards have to be bought in advance and stored.

Ways to sell gift vouchers compared

The published figures below were checked on 10 September 2026. Where a provider does not publish a price, the table says so.

If vouchers are mainly redeemed against online orders, keep them in the ordering system. If they are mainly redeemed at tables, the till has to be able to find and reduce a balance in seconds. How ordering platforms compare is covered in the online ordering system guide.

Gift voucher costs and cash flow

A voucher costs you in five places:

1. Card fees when the voucher is sold.
2. Software fees or commission on the sale.
3. Design and printing, for physical cards.
4. Food and drink when the voucher is spent.
5. VAT at sale or at redemption, depending on the voucher type (explained below).

The cash arrives in November and December. The meals go out in January, February and March, and some over the following years. Treat voucher takings as money held for customers. A December that looks strong on the bank statement can leave a thin spring if the voucher cash has already gone on bills.

Worked example in euro

Example with illustrative figures. Blackwater Bistro is a fictional restaurant in Kilkenny. It sells €12,000 of gift vouchers online in November and December, across 200 purchases averaging €60. Its vouchers can be spent on food and drink, so they are multi-purpose vouchers for VAT (see the VAT section).

Step 1: card fees at sale. On Stripe Ireland’s standard pricing, checked on 10 September 2026, standard EEA cards cost 1.5% + €0.25. €12,000 × 1.5% = €180, plus 200 × €0.25 = €50. Total €230. Premium cards, listed at 2.8% + €0.25, would raise this.

Step 2: VAT at sale. None, because multi-purpose vouchers are taxed on redemption.

Step 3: redemption over 12 months. Illustrative pattern:

Step 4: VAT on what was redeemed. Suppose 75% of the €10,560 went on food (9% from 1 July 2026) and 25% on drinks taxed at 23%.

• Food: €7,920 × 9 ÷ 109 = €653.94
• Drinks: €2,640 × 23 ÷ 123 = €493.66
• VAT on redemptions: €1,147.60
• Sales excluding VAT: €10,560 − €1,147.60 = €9,412.40

Step 5: food and drink cost. At 30% of sales excluding VAT: €9,412.40 × 30% = €2,823.72.

Step 6: extra spend. Voucher holders rarely spend exactly the voucher value. If 210 visits each add €20 on top, that is €4,200 of sales the restaurant would not otherwise have had.

Step 7: what remains. €1,440 is still owed after a year. In Ireland those vouchers must stay valid for at least five years from sale, so the balance stays on the books. Ask your accountant when, if ever, it can be released to income.

Worked example in sterling

Example with illustrative figures. The Granary is a fictional restaurant in York. It sells £9,000 of vouchers across 180 purchases averaging £50.

Card fees. On Stripe UK’s standard pricing, checked on 10 September 2026, standard UK cards cost 1.5% + 20p. £9,000 × 1.5% = £135, plus 180 × £0.20 = £36. Total £171.

VAT timing. In the UK the answer turns on whether the voucher is single-purpose or multi-purpose, which depends on what it can be spent on. The two outcomes are set out in the UK VAT example below. With the UK standard rate at 20%, the VAT inside a standard-rated £9,000 is £9,000 ÷ 6 = £1,500.

Unredeemed balances and breakage

Breakage is the share of voucher value that is never spent. Some vouchers are lost, forgotten or kept for a special occasion that never comes. In December 2014 the UK government’s press release on unspent gift vouchers quoted UK Gift Card and Voucher Association research that 6% of vouchers bought each year go unused. That figure is more than a decade old and covers all retail. Track your own.

Three rules for owners:

• Do not plan on breakage. Price and promote vouchers as if every one will be spent.
• Do not count it early. In Ireland, vouchers sold since 2 December 2019 last at least five years. Your accountant decides when unused balances can come off the books.
• Know the VAT position. For a multi-purpose voucher that is never used, no VAT is due. For a single-purpose voucher, the VAT paid at sale stays paid. Details are in the VAT section below.

Voucher liability reconciliation

Once a month, reconcile what you owe voucher holders. Pull voucher sales and redemptions from your ordering system or POS, not from memory.

Opening balance + vouchers sold − value redeemed − refunds − expired (only where your terms and the law allow) = closing balance

Example with illustrative figures for February:

If the closing balance in your voucher system does not match this sum, look for vouchers redeemed at the till without the code being entered, or refunds made outside the system.

VAT on restaurant gift vouchers in Ireland and the UK

Both countries have applied rules on single-purpose and multi-purpose vouchers since 1 January 2019. Revenue’s manual says its rules arise from Council Directive (EU) 2016/1065. In the UK the rules are in Schedule 10B to the VAT Act 1994. The labels matter, because they decide when VAT is due.

Voucher definitions

Revenue’s vouchers page, published 13 April 2026, links to the manual and to separate guidance for vouchers outside these definitions.

Ireland: why most restaurant vouchers are multi-purpose

Revenue’s manual on restaurant and catering services, last reviewed June 2026, says restaurant services are liable at the second reduced rate from 1 July 2026. Alcohol, bottled waters, soft drinks, sports drinks and vegetable juices stay at the standard rate even when served as part of a restaurant service. Its summary table puts cold takeaway food at the zero rate. Revenue’s current VAT rates page lists the standard rate at 23%, the reduced rate at 13.5% and the second reduced rate at 9%.

Revenue’s manual says a voucher can only be single-purpose where its underlying supplies are liable at a single rate. A €50 voucher that can be spent on a steak and a glass of wine covers two rates, so it is a multi-purpose voucher. VAT is then due in the period the voucher is redeemed, whether in full or in part. The taxable amount is based on what was actually paid for the voucher, and for a partial redemption it is the corresponding part of that payment.

A voucher that can only be spent on supplies at one rate, such as a food-only set menu with no drinks, could be single-purpose. Have your accountant confirm the treatment before you sell it.

Worked VAT example in Ireland

Example with illustrative figures. A customer paid €100 for a Blackwater Bistro voucher. The recipient spends it on €70 of food and €30 of wine after 1 July 2026.

Nothing was due when the voucher was sold. The €11.39 goes in the VAT return for the period of the meal. If the recipient had spent only €60 by the end of the year, VAT would be due only on that €60. If a €100 voucher was sold for €80 in a promotion, the taxable amount follows what was actually paid. Revenue’s manual covers discounted vouchers in section 6.

UK: single-purpose or multi-purpose

HMRC’s catering and takeaway food guidance, Notice 709/1, updated 8 June 2026, says food and drink supplied for eating on the premises is standard-rated, hot takeaway food is standard-rated, and cold takeaway food is generally zero-rated.

That creates a practical split for UK restaurants:

• A voucher only for eating in. If it can only be spent on meals and drinks consumed in your UK restaurant, the VAT liability and place of supply are known when it is sold. It can be a single-purpose voucher, with VAT due at sale.
• A voucher that also works for takeaway. If it can also be spent on cold takeaway food, part of what it buys may be zero-rated. The liability is not known at sale, so it is a multi-purpose voucher, with VAT due on redemption.

Notice 700/7 gives a comparable single-purpose example: a cinema voucher that can be used for films, food and merchandise that are all standard-rated. For a multi-purpose voucher, section 9.5.2 says the value on redemption is the face value, or the consideration last paid for the voucher where the business accepting it knows that figure.

Section 9.2 also lists non-transferable vouchers as outside the voucher rules. If your terms say only a named person can use a voucher, ask your accountant how that changes the treatment.

Worked VAT example in the UK

Example with illustrative figures. The Granary sold £9,000 of vouchers. By the end of the period, £8,100 has been spent and £900 never is.

For a single-purpose voucher, the December VAT return carries the whole £1,500. Put that money aside the day the vouchers sell.

Discounted and bonus vouchers

• Vouchers sold below face value. Revenue’s manual says the taxable amount is based on what was actually received, subject to conditions for single-purpose vouchers set out in section 6.1.
• Free bonus vouchers. A €15 voucher given free with a €100 purchase is not the same as a voucher sold for €15. Ask your accountant how to treat it before you launch the offer.

Gift voucher law in Ireland

The Consumer Protection (Gift Vouchers) Act 2019, No. 38 of 2019, was enacted on 19 November 2019. It inserts Part 4A into the Consumer Protection Act 2007. The Department of Enterprise’s FAQs on the Act say it applies to vouchers sold on or after 2 December 2019, that it covers online and electronic vouchers, and that the Competition and Consumer Protection Commission enforces it.

The rules for restaurants

All section references are to section 66B as inserted by the 2019 Act.

The CCPC’s consumer page on gift vouchers tells shoppers they do not have to spend the full amount at once and that vouchers must last at least five years.

Vouchers outside the Act

Section 66A(2) excludes these, among others:

• vouchers redeemable only for a discount on specified goods or services on a specified date, or for a limited period of up to three months;
• vouchers supplied under a customer loyalty scheme;
• vouchers supplied as part of a promotional scheme connected to buying specified goods or services;
• vouchers given as a refund for returned goods;
• cheques, bank drafts and postal orders;
• electronic money, which the Department’s FAQs say includes multi-store cards such as One4All;
• vouchers not supplied, marketed or made available to be given as a gift.

A voucher customers pay for and give as a present is inside the Act. A “€10 off your next visit in January” card handed out with the bill can sit outside it if it fits the discount or promotional exclusions. Take advice before relying on an exclusion.

Offences and enforcement

Entering a voucher contract on terms that break section 66B(1), (3), (6), (7) or (8), or with an express term contrary to 66B(4), is an offence under the Act, triable on indictment or summarily. Failing to state the expiry information under 66B(2) is a summary offence. Penalties are those in Chapter 4 of Part 5 of the Consumer Protection Act 2007.

The Department’s FAQs say traders holding old voucher stock printed with shorter expiry periods could include a corrective statement with the voucher that it is valid for five years from issue.

Lost vouchers and business closures

The CCPC’s gift vouchers page compares losing a voucher to losing cash and says businesses do not have to replace one unless it was made out to a specific person and cannot be transferred. For a digital voucher, resending the email with the same code and expiry date is simple, and the section 66B(8) rule means any replacement cannot expire sooner.

The same page warns that consumers may lose the value of a voucher if a business closes, and suggests contacting their bank about a chargeback. If you are thinking of closing or selling the restaurant, take advice before selling more vouchers.

Selling to customers in Ireland from Northern Ireland

The Department’s FAQs explain that under the EU’s Rome I Regulation, a consumer contract is generally governed by the law of the country where the consumer lives, if the trader directs its activities there. Signs of directing activities include using a currency other than the one generally used in the trader’s own country, listing phone numbers with an international code and paying for online advertising aimed at consumers in that country. The FAQs say national courts decide each case.

A restaurant in Newry or Derry that sells vouchers in euro and advertises to customers in Donegal or Louth should assume the five-year rule may apply to those sales, and take advice.

Gift voucher rules in the UK

Consumer guidance on nidirect, the Northern Ireland government’s public information site, tells shoppers:

• the expiry date should be shown on the voucher or on the trader’s website, leaflets and posters;
• expiry periods vary, with some shops allowing six months and others offering vouchers with no expiry;
• a shop does not have to replace a lost voucher;
• if a trader closes, the voucher becomes a debt the company has not paid, and the holder is an unsecured creditor.

General consumer contract law then applies. Under section 62 of the Consumer Rights Act 2015, an unfair term does not bind the consumer. Section 68 requires written terms to be in plain, intelligible language and legible. An expiry date hidden in small print on a receipt is a weak position. Show it on the voucher page before payment and in the voucher email.

Many UK restaurants choose long expiry periods or none. Square’s UK page says its own gift cards do not expire. A long expiry means fewer disappointed guests and fewer complaints at the table. A short one keeps less owed on your books.

Ireland and UK rules side by side

Gift voucher terms and conditions

Short terms that customers read are better than long terms they skip. Cover these points:

• expiry date, or the sale date and validity period, or no expiry;
• what the voucher can be spent on, and anything it cannot, such as other gift vouchers;
• where it can be used: in person, online orders, pickup, delivery, each of your sites;
• how remaining balances work;
• whether it can be exchanged for cash;
• what happens if the voucher email or card is lost;
• whether experience vouchers are for the experience or its value;
• any days it cannot be used, such as Christmas Day, if you choose to exclude them, stated before payment;
• how to check a balance;
• how to contact you.

Example terms for a fictional Irish restaurant:

This voucher is valid for five years from the date of purchase. Its expiry date is shown above.

Use it for food and drink at Blackwater Bistro, in person or when ordering online at our website.

Use it over as many visits or orders as you like until the balance runs out. Your remaining balance is shown on every receipt.

This voucher cannot be exchanged for cash.

Anyone can use this voucher. The name on it is for the gift message only.

If you lose this email, contact us with the buyer’s name and email address and we will resend the voucher with the same code and expiry date.

Keep the code private and treat it like cash.

A UK restaurant can use the same structure with the expiry period it has chosen, stated the same way.

Gift voucher set-up steps

1. Decide the voucher types: monetary only, or monetary plus one or two experiences.
2. Set the amounts, based on what one or two people typically spend with you.
3. Decide the expiry. In Ireland, five years or no expiry. In the UK, choose and state it clearly.
4. Confirm the VAT treatment with your accountant: single-purpose or multi-purpose, based on what the voucher can buy.
5. Choose where vouchers are sold and redeemed, using the comparison table above.
6. Connect payments and write down the card fees per sale.
7. Write the terms and put them on the voucher page and in the voucher email itself.
8. Build the voucher page: amounts, recipient name and email, message, terms and payment.
9. Design the voucher email with your logo, the value, code, expiry and how to use it.
10. Test redemption: buy a voucher, spend part of it online, spend the rest at the till, and check the balance at each step.
11. Train staff on finding a voucher, applying part of a balance, telling the guest what is left and what to do if a code does not work.
12. Set up the monthly liability reconciliation and a separate line for voucher sales in your sales reports.
13. Launch with a website link, a Google Business Profile update and a message to customers who have agreed to hear from you.
14. Review each month: vouchers sold, value redeemed, balance owed and extra spend on voucher visits.

Redeeming gift vouchers

A voucher that is awkward to use at the table leaves the guest with a bad last memory of the gift.

At the till

1. Ask for the code or email when the guest asks for the bill, not when they sit down.
2. Look up the code and check the balance and expiry.
3. Apply the voucher to the bill, in full or in part.
4. Take any difference by card or cash.
5. Tell the guest the remaining balance and make sure it prints or emails on the receipt.

Online orders

The code goes in a field at checkout. The balance comes off the order total, and the customer pays any difference by card. The order confirmation should show what is left on the voucher. Make sure the same balance is visible at the till, so a guest can spend half online and half in person.

During an internet outage

If your till cannot look up voucher balances without a connection, keep a paper log for the night: voucher code, amount used and order number. Apply each one properly once the connection is back. Outage planning is covered in the offline POS system guide.

Fraud and errors

• Codes should be long and random, never sequential.
• Screenshots of codes shared on social media can be used by anyone. Tell buyers to keep codes private.
• Staff permissions to create, top up or adjust vouchers should sit with managers only.
• Card disputes on voucher purchases can arrive after the voucher has been spent. Keep the purchase record, the email delivery record and the redemption history together.
• Manual discounts entered instead of a voucher code break the reconciliation. Every voucher use goes through the code.

Gift voucher promotion calendar

Voucher sales cluster around gift-giving dates. Plan promotions four to six weeks ahead of each one.

Last-minute buyers are the biggest advantage of digital gift vouchers. Keep the voucher page and email delivery working on 24 December and on the morning of Mother’s Day, and say so in your posts.

More campaign ideas by goal and budget are in the restaurant marketing ideas guide.

Bonus value offers

A bonus offer adds free value to a purchase: for example, buy €100 of vouchers and get a €15 bonus voucher to use in January to March.

• Cost. If the €15 bonus is spent in full on food at 9% VAT with no extra spend, the food cost at 30% of sales excluding VAT is €15 ÷ 1.09 × 30% = €4.13. On drinks at 23% it is €15 ÷ 1.23 × 30% = €3.66.
• Timing. A bonus usable only in quiet months brings guests in when you have empty tables, rather than on busy Saturdays.
• Irish law. A bonus voucher with a short validity is only outside the five-year rule if it fits one of the Act’s exclusions, such as the discount or promotional scheme exclusions listed above. Take advice. If in doubt, give the bonus voucher the same five years.
• VAT. A free bonus voucher is treated differently from one that was paid for. Ask your accountant before the offer goes live.
• Clarity. Show the bonus terms on the voucher page before payment, and send the bonus as a separate code so staff can tell the two apart.

Common gift voucher mistakes

• Printing a 12-month expiry in Ireland. It is replaced by five years under the 2019 Act, and selling on those terms is an offence.
• Hiding the expiry. Terms on a separate web page that the voucher email does not include leave the expiry information off the durable medium.
• Counting voucher sales as food sales. VAT and income timing go wrong, and the business looks more profitable in December than it is.
• Spending the December voucher cash. The meals still have to be served in spring.
• Treating all vouchers as multi-purpose in the UK. An eat-in-only voucher can be single-purpose, with VAT due at sale.
• Requiring the full value in one visit. Unlawful in Ireland, and unpopular everywhere.
• Charging to change a name. Not allowed in Ireland where terms require a named person.
• Accepting vouchers without a code. Staff applying a manual discount make balances impossible to track.
• No balance on receipts. Guests forget what is left and ring to ask.
• Mixing up gift vouchers and loyalty rewards. They follow different expiry and VAT rules.
• A voucher page that is hard to find. If it is not in the header in December, most buyers will not look for it.

Questions to ask a gift voucher provider

1. What does each voucher sale cost in software fees or commission, and in card fees?
2. When does voucher money reach my bank account, and does it go to my own payment account?
3. Can a voucher be spent across several visits and orders, with the balance tracked?
4. Can vouchers be redeemed at my till and on my online ordering, against the same balance?
5. Can I put my expiry terms in the voucher email itself?
6. Can I edit a recipient’s name without cancelling the voucher?
7. Can I resend a voucher with the same code and expiry date?
8. What reports show vouchers sold, redeemed and outstanding for a month?
9. Can I export voucher records, including balances, if I leave?
10. Who can create, adjust or refund vouchers, and can I limit that by staff role?
11. How are codes generated, and what stops the same code being used twice at the same time?
12. What happens to live vouchers if I cancel the software?
13. Can I sell experience vouchers as well as monetary ones?
14. Can I sell vouchers at the counter as well as online?

Restaurant gift vouchers in Eclyde

Eclyde is the restaurant growth platform for independent restaurants in Ireland and the UK. Gift vouchers are part of the restaurant’s own Eclyde website and ordering system.

• Sold online. Customers buy gift vouchers on the restaurant’s website.
• Paid to the restaurant. Payment goes through the restaurant’s own Stripe account, connected during set-up. Eclyde does not process card payments.
• Voucher details. Each voucher has a code, a balance, a recipient name and email, and a personal message.
• Emailed. The voucher is sent by email.
• Redeemed against orders. Balances can be redeemed against orders, including partial redemption, so a voucher can be used across more than one order.
• POS and staff roles. The Eclyde POS includes gift vouchers, and role-based staff permissions control what each member of staff can do.
• Customer data you own. Customer profiles hold order history and insights, and email and SMS campaigns can promote vouchers to customers who have given permission.

Pricing is €499 to launch, covering menu build, website and ordering set-up, POS and printer configuration, customer import, staff onboarding, testing and go-live support. The launch fee is refunded in full within 30 days if Eclyde is not right for the restaurant. After that the whole platform is €99 a month, with no Eclyde commission on direct orders and no limit on orders or customers. Full details are on the pricing page.

Whatever software you use, write your expiry position into the voucher terms and check that it reaches the recipient with the voucher. If printed gift cards sold at the counter are central to your trade, a POS provider’s gift cards or a dedicated voucher platform from the comparison table may suit you better. Card terminals for in-person payments are covered in the card machines for restaurants guide.

Your restaurant’s direct sales

Gift vouchers work best for restaurants whose own website already turns visitors into orders and bookings. Every voucher sold there is a sale with no marketplace commission and a new guest whose details you hold. Before the Christmas push, check how easily people find your website and reach your voucher, booking and ordering pages. The free restaurant audit checks your Google profile and your website and shows what direct orders are worth to your restaurant. Fix what it finds, then launch vouchers on a site that converts.