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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…
Restrictions during lockdowns impacted where we could spend our money, pushing up the proportion of online retail sales to an all-time high. This article analyses RSI, CHAPS, and Revolut data to explore what people were spending their money on from...
Find out how SIA licensing applies to shopping centres and retail outlets.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Section last updated: July 2023.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
This article compares the trends and emerging patterns between retail sales data and internet access data, looking specifically at the growth in online sales.
Results of analysis of costs and benefits of easing restrictions on times of opening of large stores in England and Wales on Sundays
Search reports on business payment practices: when invoices are paid, payment terms and practices
How councils can deal with abandoned shopping and luggage trolleys, including who to consult, disposal and claiming costs.
New laws to be introduced to ban unavoidable hidden fees to force businesses to be upfront with customers
Provides guidance on planning for retail and other town centre uses.
Information on methods used by fraudsters to target members of the public when using online financial and retail services.
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) Scheme registration.
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Guidance to support fishermen on The Marine Management Organisation's plans on vessel monitoring systems for under-12m vessels.
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