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The D2 exemption allows older rolling stock not fitted with appropriate collection facilities to deposit sanitary waste onto the track.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
The D3 exemption allows the burial of waste from a portable toilet, to avoid long-distance transportation of small quantities of waste to sewage treatment works.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to use a cost benefit analysis to evaluate your digital health product.
CMA review indicates that some independent and smaller grocery retailers are failing to display clear and accurate prices.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
How to use a cost consequence analysis to evaluate your digital health product.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
What qualifies as ordinary commuting and private travel for tax purposes.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
This report evaluates the pilot phase of the Change4Life project to promote buying fresh fruit and vegetables in deprived areas.
Guidance about compensation to owners and occupiers of business premises once a compulsory purchase order comes into force.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
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