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This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
What you need to do if you sell or store tobacco products in the UK.
Find out how SIA licensing applies to shopping centres and retail outlets.
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.
Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Northern Ireland Retail Movement Scheme.
This article describes the monthly retail product prices used in the compilation of the consumer price index of these countries
Provides guidance on planning for retail and other town centre uses.
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).
Section last updated: July 2023.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
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