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When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
Send details of the alcohol and tobacco goods you have received, dispatched and store in your warehouse.
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…
Find out about customs special procedures and outward processing that allow you to suspend, pay less or pay no duty on goods you import or export.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
How to move, store and trade duty-suspended and duty-paid excise goods.
Information about incidents and outbreaks of Ebola and Marburg, both viral haemorrhagic fevers (VHF).
Product Recall for Murder Motel vampire kit presenting a risk of choking.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
How to deal with hazardous waste from your business in England - your duties, licences and registration, storage, collection and transport.
How food shops, manufacturers, and distributors must dispose of or handle former foodstuffs or food waste.
Consumer protection and rights for goods and services - returning faulty goods, consumer credit, credit and store cards, refunds.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
Don’t include personal or financial information like your National Insurance number or credit card details.
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