Between 1 January and 30 April 2014, TalkTalk offered most of its retail customers a 15% discount on certain services if they paid their bills within 24 hours of receiving them. This was called the speedy payment discount (SPD).

This historic case at the Upper Tribunal dealt with a VAT dispute dating back to 2014 and centred around whether VAT was chargeable on the full amount of the bill, or just the discounted element, for all customers offered SPD, regardless of whether the customers had actually paid within 24 hours of receiving their bills.