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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…
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Restrictions during lockdowns impacted where we could spend our money, pushing up the proportion of online retail sales to an all-time high. This article analyses RSI, CHAPS, and Revolut data to explore what people were spending their money on from...
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Guidance for living safely with respiratory infections, including coronavirus (COVID-19).
Procurement options available from the Crown Commercial Service for the public sector.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
You can use a SIEL to make shipments of specified military or dual-use items to a named consignee and/or end user.
Find out how SIA licensing applies to shopping centres and retail outlets.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
What qualifies as ordinary commuting and private travel for tax purposes.
How to reduce the risk of disease from your animal feed storage units.
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