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VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Impact assessment opinions based on external, independent scrutiny of new regulation by the Regulatory Policy Committee.
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 how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Find out when you can zero rate books and other forms of printed matter.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Impact assessment opinions that are not 'fit for purpose' based on external, independent scrutiny of new regulation by the Regulatory Policy Committee.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Guidance to government departments on the RPC's scrutiny process.
This page lists all the Regulatory Policy Committee's opinions.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Templates for government officials to use when completing an impact assessment (IA) or options assessment (OA) for government policy.
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