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How the Valuation Office Agency calculates your rateable value for business rates.
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 if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Average prices for cattle, sheep and pigs sold at store and finished auction markets in Great Britain.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Rules for online and distance selling for businesses
What you need to do if you sell or store tobacco products in the UK.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
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