Turnover final - refunds and rebates

DanScot

A quick question:

I am trying to keep an eye on my 12 month rolling turnover to make sure I'm below the VAT threshold, but can anyone tell me if I look at the total sales amount before any refunds and rebates over the twelve month period, or do I take the refunds and rebates off the 12 month figure to get to my final turnover amount?

(are refunds / rebates the same thing as far as accountancy is concerned?)

Thanks in advance