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VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
VAT is a tax you pay on most goods and services. % of VAT What the rate…
In shops Any VAT due is already included in the price of something you buy…
You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…
You can only buy tax-free goods from shops: in Great Britain (England,…
Tobacco Duty is included in the price you pay for cigarettes, cigars and…
Fuel Duty is included in the price you pay for petrol, diesel and other…
Airlines pay Air Passenger Duty (APD) for every passenger who flies from…
Insurance Premium Tax (IPT) is usually included in the price you pay for…
Check the list of alcohol wholesalers in the Isle of Man that have approval under the Alcohol Wholesaler Registration Scheme (AWRS).
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
Information on the different types of alcohol licences available and guidance on how to apply for them.
Find out about Alcoholic Ingredients Relief, which is the repayment of excise duty charged on spirits, beer, wine, other fermented products and cider.
How to label spirit drinks that you plan to sell in the UK.
Use form C945 to request authority for the shipment of spirits and tobacco products for use as stores, free of duty, on a ship.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
Use form C945T to request authority to load alcohol and tobacco products for use as stores, free of duty, on a train.
How to move, store and trade duty-suspended and duty-paid excise goods.
Rules for alcohol licensing in your area, apply for a licence or have your say about a licence application
Includes statistics on premises licences, club premises certificates, personal licences, late night refreshment and 24-hour alcohol licences.
Advice and information for businesses that sell strong alcohol products.
Find out how you can import alcohol into the UK and the duty and VAT you need to pay for each method.
It's illegal to buy alcohol if you're under 18 and you can be stopped, fined or arrested by the police for drinking in public
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Declare payment of excise duty for an alcohol warehouse using form W5.
Don’t include personal or financial information like your National Insurance number or credit card details.
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