We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance for suppliers and dealers.
The Energy Act received Royal Assent on 18 December 2013.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
The Government Commercial Function is a cross-government network procuring or supporting the procurement of goods and services for the government. GCF is part of the Civil Service and the Cabinet Office .
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out more information on expenses, payments and benefits that are non-taxable.
How to make an origin declaration if you're using it as proof of origin for products using the Developing Countries Trading Scheme.
Find out what records you must keep and how to keep them if you're registered for VAT.
Find out about partial exemption special methods for government departments.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Electricity companies, under certain criteria, can be exempt from electricity generation, transmission, distribution or supply licences.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
How to use a micro-randomised trial to evaluate your digital health product.
Government incentives for CHP schemes
This page includes summaries of the winning bids for the Future RAN (FRANC) competition
The government introduced a ‘Cloud First’ policy in 2013 for all technology decisions.
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper, registered owner, duty representative or registered consignor.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).