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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
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
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).
Individual retailers can sign up to restrict access to products containing acids and other corrosive substances.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
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.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
Voluntary agreement with major retailers on a set of principles to prevent the underage sale of knives in their stores and through their websites.
Annual returns, rules and other documents related to the employers’ association the National Federation of Retail Newsagents.
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
Check if an online retailer that sells pet medicines is on the Veterinary Medicines Directorate’s accredited internet retailer scheme (AIRS)
Suggests ways for internet retailers to comply with the licence verification requirements of the Control of Explosives Precursors Regulations 2014.
How to apply for approval for a suitably qualified person (SQP) retailer premises to sell or supply animal medicines.
Wilko went into administration on 10 August 2023. This page provides information on how to claim redundancy or register as a creditor.
Advice for Retailers and Producers
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
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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