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Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
How the Valuation Office Agency calculates your rateable value for business rates.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Guidance for suppliers and dealers.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Apply for authorisation of premises for the retail supply of POM-VPS and NFA-VPS veterinary medicines by suitably qualified persons (SQPs).
Guidance for local authorities in administering the expanded retail discount 2021 to 2022 coronavirus response, announced at Budget 2021.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
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
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