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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…
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
You have certain responsibilities if you sell electrical and electronic…
You must offer to take back waste of the same type as the item your…
You can set up a ‘designated collection facility’ (DCF) where your…
You can use the Distributor Takeback Scheme (DTS) instead of providing a…
If you fail to comply with the waste electrical and electronic equipment…
When you do not have to cover slurry stores with less than 1% dry matter until 21 August 2022.
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.
Rules you must follow, who’s responsible, when to tell the Environment Agency and what to do if you get an enforcement notice.
Ensuring you get what you pay for.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
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 if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Check if you can get a reduction in your business rates bill with business rates relief and find out how to apply.
Sets out when planning permission is required and different types of planning permission which may be granted.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
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