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Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
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…
How ‘quiet deliveries’ can improve roads by allowing deliveries to be made outside of normal delivery hours using methods to reduce noise and disturbances.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How food shops, manufacturers, and distributors must dispose of or handle former foodstuffs or food waste.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy and redundancy pay
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
How to dispose of household waste legally. Check your council’s website for bin collection, bulky waste collection. What you must do if using private companies
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) Scheme registration.
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
This exemption allows you to temporarily store waste you have produced when working away from your normal business premises.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out how you can use manure, guano and digestive tract content, including how to store and move them.
Business waste management in England - your duty of care, waste collection, licences and waste transfer notes
What qualifies as ordinary commuting and private travel for tax purposes.
The rules for working on Sundays, opt in, opt out arrangements, rules for shop and betting shop workers
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