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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…
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Poster to help independent retailers understand what they need to do to comply with consumer law.
Provides guidance on planning for retail and other town centre uses.
Section last updated: July 2023.
Find out how SIA licensing applies to shopping centres and retail outlets.
This article compares the trends and emerging patterns between retail sales data and internet access data, looking specifically at the growth in online sales.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
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.
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...
New powers will come into effect this summer to help communities take back control of their high streets and revive empty shops to accelerate regeneration.
Information on methods used by fraudsters to target members of the public when using online financial and retail services.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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