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
Discounted rail ticket prices will apply to journeys between 30 January and 15 March 2024 across England and Wales.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
A list of bus companies and bus routes included in the £2 bus fare cap scheme.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
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 (opens in a new tab).