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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…
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
You have certain responsibilities if you sell electrical and electronic…
You must offer to take back waste of the same type as the item your…
You can set up a ‘designated collection facility’ (DCF) where your…
You can use the Distributor Takeback Scheme (DTS) instead of providing a…
If you fail to comply with the waste electrical and electronic equipment…
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Rules you must follow, who’s responsible, when to tell the Environment Agency and what to do if you get an enforcement notice.
What you need to do if you sell or store tobacco products in the UK.
Employment Appeal Tribunal Judgment of Judge Shanks on 16 April 2024.
Find out if you must offer free collection of old batteries - batteries you must take back, how to collect and send batteries to be recycled, penalties
When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
The CMA is investigating the completed acquisition by Asda Stores Limited of Arthur Foodstores Limited from Co-operative Group Limited.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
Guidance on choosing evaluation study types and methods.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
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