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Check the tariff classification for preparations put up for retail sale.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out how the Valuation Office Agency (VOA) calculates rateable values for shops and high street businesses.
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.
Provides guidance on planning for retail and other town centre uses.
How retail sales fits in with the wider economic climate, including movements over time, long-term trends and recent growth rates.
Different parts of a property will have different relative values depending on their floor level and type of accommodation. These relative values are held in the valuation scales.
Section last updated: July 2023.
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