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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…
How to use a cost benefit analysis to evaluate your digital health product.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How to use a cost effectiveness analysis to evaluate your digital health product.
This series brings together all documents relating to Costs
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Tax and reporting rules for employers providing medical or dental treatment and insurance
Find out more information on expenses, payments and benefits that are non-taxable.
This collection brings together guidance and associated documents relating to alternative pricing
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
This collection groups together all the documents relating to the Single Source Cost Standards: Statutory Guidance on Allowable Costs
Find out if you could claim the cost of training as an allowable business expense if you are a self-employed individual.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
This Spend Control ceased as a requirement on 1st February 2023. Other Cabinet Office Spending Controls remain operational.
The Patent Cooperation Treaty (PCT) fee structure.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out about the VAT liability of insurance transactions and insurance related services.
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