We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Details of scheme to provide displaced people of Ukraine with Eurovision Song Contest 2023 tickets.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Tax and reporting rules for employers covering public transport expenses for employees
As an employer covering your employees’ public transport costs, you have…
You don’t have to report anything to HM Revenue and Customs (HMRC) if…
If the public transport costs aren’t exempt, you may have to report them…
The following guides contain more detailed information: employment income:…
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Free transport from your local council - eligibility, rules for children with special educational needs and disabilities (SEND), how to apply
Information about free travel schemes available for Ukrainians travelling to and onward within the UK.
How to apply and get a code for free childcare for your 2 to 4 year old if you're working.
Marking the centenary of the Battle of Amiens and the Subsequent Hundred Days Offensive
Transport on trains, planes, cars, taxis and minicabs, buses, coaches and wheelchairs for disabled people - Freedom Pass, Disabled Person's Railcard, concessionary bus pass and Shopmobility.
Find out about changes to help charities process refunds, collect donations and claim Gift Aid for events cancelled due to coronavirus (COVID-19).
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Contact your local council to find out who issues disabled bus passes in your area as part of the English National Concessionary Travel Scheme
How VAT applies if you give or get sponsorship.
Find out if your child is eligible for help with the cost of home to school transport
Take the Bus campaign encourages older people to make the most of free bus travel.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.