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
Adapt your technology operations, finance models and cost optimisation techniques to get the most out of the public cloud.
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.
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…
Regulations and guidance on fees and charging for environmental and other regulatory functions for offshore oil and gas exploration and production, offshore gas unloading and storage and offshore carbon dioxide storage activities.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
How costs to the consumer are affected by changes in energy and climate change policy.
How the Risk and Liaison Overseas Network can help air, sea and rail carriers to detect inadequate passenger documents and reduce charges.
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.
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes
The VMR sets out the statutory fees associated with various regulatory services provided by the VMD. The statutory fees and fee structure are implemented from 17 May 2024.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
New proposals to give consumers confidence to take up smart devices.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
This consultation sets out proposals for reform of the criminal legal aid fee schemes which fall under Crime Lower.
Find out about tax and fuel benefit for company cars and vans.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
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.