Who can earn points?

There are two ways to collect in Nectar Business:

  1. If you run your own business and you already have a Nectar account, then you can choose to sign up for Nectar Business.
  2. If you are an employee or you want a separate Nectar account for your Business, then you need to open a new Nectar Account on behalf of the business who will then be the collector.

Points can only be earned on business expenditure by a Nectar Collector who incurs that expenditure - in Nectar Business it is the business which collects and redeems the Nectar Points. In (1) the individual and the business are the same entity. In (2) the business is the collector in its own right and appoints a Business Contact Person to operate the account on behalf of the business. This means that an employee cannot normally collect points for their personal Nectar account on money spent by their employer.

We say "normally" because in very exceptional cases a Nectar Sponsor can give its customers the option of allowing employees to collect Nectar points for a personal Nectar Account on expenditure by their employer. However, this is only permitted if the employer gives written consent when registering to collect Nectar Points with the individual Nectar Sponsor concerned and accepts responsibility for any tax or national insurance liability that may arise. This written consent then only governs Nectar Point collection from the individual Nectar Sponsor to which it refers, i.e. does not permit the employee to collect Nectar Points personally, on his employer's spending, from any other Nectar Sponsor. If the opportunity for personal collection by an employee is not made explicitly available by a particular Nectar Sponsor then collectors should assume that personal collection by an employee is not permitted from that Nectar Sponsor.

Collectors should note that certain redemption behaviour (e.g. when points are not redeemed to benefit the business) may result in benefits which should be declared for tax purposes. For further clarification collectors should consult their normal sources of tax advice.