Value added tax – Exemptions. The taxpayer company's 'self-service coin kiosks,' which counted customers' coins and then issued them with a cash voucher which they could could exchange at the supermarket for cash or set it off against their bill, was an exempt financial supply within Item 1 of Group 5 of Sch 9 to the Value Added Tax Act 1994. Consequently, the Upper Tribunal (Tax and Chancery Chamber) affirmed the decision of the First-tier Tribunal (Tax Chamber) (the FTT) which had arrived at the same conclusion. The appeal by the Revenue and Customs Commissioners against the FTT's decision was dismissed.