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Find out how SIA licensing applies to shopping centres and retail outlets.
One of the key issues that has been identified as crucial to the viability and success of the retail market is the way in which the market itself…
We have introduced a business rates holiday for retail, hospitality and leisure businesses.
Section last updated: July 2023.
What you need to do if you sell or store tobacco products in the UK.
A first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
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.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Check the tariff classification for preparations put up for retail sale.
Assaulting a retail worker to be made a standalone criminal offence.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Guidance on prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Guidance for local authorities in administering the expanded retail discount 2021 to 2022 coronavirus response, announced at Budget 2021.
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
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