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
There is an obligation on the manufacturers and importers of electronic cigarettes to submit a notification of such products they intend to market.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
Plug-in vehicle charging scheme guidance for local authorities and organisations including lessons learned and associated information.
Find out about tax and fuel benefit for company cars and vans.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
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).