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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…
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
As an employer providing clothing to your employees, you have certain tax,…
You don’t have to pay tax and National Insurance on most uniforms or…
If the clothing you provide isn’t exempt, you may have to report it to HM…
The value of clothing for tax and reporting depends on whether you give or…
The following guides contain more detailed information: clothing…
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Following CMA action, millions of consumers can now expect to see accurate and clear green claims when shopping for fashion items with ASOS, Boohoo and George at Asda.
The CMA has opened an investigation into 3 fashion brands to scrutinise their ‘green’ claims.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Risley is a prison for men in Warrington, Cheshire, including men convicted of a sex offence.
Section last updated: July 2023.
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
This article compares the trends and emerging patterns between retail sales data and internet access data, looking specifically at the growth in online sales.
Stafford Prison is a prison in the centre of Stafford for men convicted of a sex offence.
Holme House is a men’s prison in Stockton on Tees, northeast England.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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).
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