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
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find VAT technical guidance.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Groups and categories for driving licences issued before 15 October 2012 - find equivalent new licence categories and what vehicles you can drive
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.
Find out which licence and fuel you need for agricultural vehicles and which tax and operator's licence exemptions might apply to you.
How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
How and when you can apply zero-rated VAT to exported goods.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Tables showing the rates for vehicle tax for different types of vehicle.
Overview of the vehicle operator licensing system.
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
ESC failure, Hangingstone Hill, Dartmoor, Devon, 18 September 2019.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
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).