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
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to use a cost benefit analysis to evaluate your digital health product.
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 schools can use ICFP to create the best curriculum for pupils with available funding.
International co-operation for export credit financing, how UK Export Finance works with the OECD, the EU, the Paris Club and the Berne Union.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
This note includes the value for money metrics that providers must report on as part of their Annual Accounts reporting and also explains how to calculate the metrics.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Like other forms of property, you can buy, sell and license IP, it is important you understand the value your trade mark, patent or design.
How transactions between connected companies should be priced for UK tax purposes.
Find out about the calculation of the company car benefit charge.
A beginner's guide on assessing whether a proposed housing project is financially viable.
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Ashley Greenbank on 12th June 2024
How to use a cost utility analysis to evaluate your digital health product.
Set out the costs of financial remedy proceedings, including costs from before and after the application was issued.
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. Please fill in this survey (opens in a new tab).