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
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…
FCDO travel advice for Guatemala. Includes safety and security, insurance, entry requirements and legal differences.
Your travel insurance could be invalidated if you travel against advice…
This information is for people travelling on a full ‘British citizen’…
This guide also has safety advice for regions of Guatemala. Terrorism…
This section has safety advice for regions of Guatemala. It only covers…
Before you travel check that: your destination can provide the healthcare…
The Foreign, Commonwealth & Development Office (FCDO) cannot provide…
Apply for a Minister of Religion visa (T2) if you've been offered a job in a faith community - eligibility, extend or switch, knowledge of English, bring your family
You can apply for a Minister of Religion visa (T2) if: you’ve been offered…
You need to: have a certificate of sponsorship for your job prove your…
You may need to prove your knowledge of the English language when you…
When you apply you’ll need to provide: your certificate of sponsorship…
You must apply online for a Minister of Religion visa (T2). Check which…
Your partner and children can also apply to join you or stay in the UK as…
You may be able to apply to extend your stay in the UK under a Minister of…
You might be able to apply to change (‘switch’) to a Minister of Religion…
You can take a second job on this visa if you’re working up to 20 hours a…
FCDO travel advice for South Korea. Includes safety and security, insurance, entry requirements and legal differences.
Apply for a Scale-up Worker visa if you’ve been offered a skilled job with a fast-growing UK employer - eligibility, fees, documents, extend, switch or update, bring your partner and children.
Apply for a visa to visit the UK if you want to marry or register a civil partnership within 6 months - eligibility, documents, how to apply, how much it costs
Find a BFPO number, send mail to and from British forces personnel and their families
Food and drink labelling and packaging regulations - what you must show, warnings, health and organic labels and packaging standards.
Guidance for applying for a Deck CoC for Commercial and Private Yachts.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
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 and requires JavaScript).