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
Find out how SIA licensing applies to shopping centres and retail outlets.
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…
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
Restrictions during lockdowns impacted where we could spend our money, pushing up the proportion of online retail sales to an all-time high. This article analyses RSI, CHAPS, and Revolut data to explore what people were spending their money on from...
How councils can deal with abandoned shopping and luggage trolleys, including who to consult, disposal and claiming costs.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
New laws to be introduced to ban unavoidable hidden fees to force businesses to be upfront with customers
This research explored the attitudes and experiences of individuals shopping online, including misrepresentation or undervaluation, and consumer awareness of VAT and customs requirements.
Information on methods used by fraudsters to target members of the public when using online financial and retail services.
Provides guidance on planning for retail and other town centre uses.
Strategies and useful tools to help improve parades of shops.
Results of analysis of costs and benefits of easing restrictions on times of opening of large stores in England and Wales on Sundays
Existing research makes little reference to the performance of retail and service activities at the level of neighbourhood parades. This research…
Quantitative and qualitative research exploring the role of energy labels in shaping consumer choices around energy efficiency.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
Guidance about completing a fire safety risk assessment for people responsible for offices and shops.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.