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.
Check the tariff classification for a modular article with sound absorbing and sound insulating properties.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
How the Valuation Office Agency calculates your rateable value for business rates.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
This guidance relates to the legal criteria for determining whether a building is considered a higher-risk building under the Building Safety Act 2022 and the Higher-Risk Buildings (Descriptions and Supplementary Provisions) Regulations 2023. It relates to the definition of higher-risk...
Find out more information on expenses, payments and benefits that are non-taxable.
Find out when transactions involving land and buildings are exempt from VAT.
Humber is a men’s prison in Brough, near Hull, East Yorkshire.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Home Secretary delivers on plan to reduce use of asylum hotels with 100 asylum hotels returned to communities by next week, up from 60 at the end of January.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
How to tax living accommodation given to employees.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
The guide to VAT rules and procedures.
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).