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
Find out about customs special procedures and outward processing that allow you to suspend, pay less or pay no duty on goods you import or export.
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…
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Check if an item of upholstered domestic seating is a waste or non-waste item and, if it is waste, identify if it contains persistent organic pollutants (POPs).
How the Valuation Office Agency calculates your rateable value for business rates.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
What farmers and land managers must know about slurry separators, storing and applying separated materials.
The Valuation Office Agency does not usually change your rateable value if your property is in a state of disrepair. There are however, exceptions to this.
Find out what you can do with your goods when they are being processed or repaired using inward processing.
How to apply to participate if you are a bike repairer.
Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
What you need to do to comply with regulations on manufactured products you place on the market in Great Britain.
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle
Trade licence plates - who can use them, when they can be used and how to get a trade licence
The Army Base Repair Organisation (ABRO) was an executive agency of the MOD. It provided engineering, repair and re-manufacturing services to the Armed Forces and also to the police and some local councils.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out when the Environment Agency classes a motor vehicle as waste and waste controls apply.
Licensing bodies and collective management organisations can agree licences with users on behalf of owners and collect any royalties the owners are owed.
Request a repair to a council property to your local council - urgent problems, Right to Repair, health, safety, security
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).