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…
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
In employment law a person’s employment status helps determine: their…
A person is generally classed as a ‘worker’ if: they have a contract or…
An employee is someone who works under an employment contract. A person…
An employee shareholder is someone who works under an employment contract…
A person is self-employed if they run their business for themselves and…
Company directors run limited companies on behalf of shareholders.…
A person who’s been appointed to a position by a company or organisation…
A court or employment tribunal (known as an industrial tribunal in…
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
Tax and reporting rules for employers providing medical or dental treatment and insurance.
Eligible chemistry, computing, mathematics and physics teachers can apply for targeted retention incentive payments from 2 March 2026 until 31 May 2026.
A Vaccine Damage Payment is a one-off tax-free payment of £120,000 if you're severely disabled as a result of vaccination against certain diseases - what you'll get, eligibility and applying.
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity
Guidance for employees and employers: employment rights when on maternity, paternity, adoption, neonatal care or parental bereavement leave - keeping in touch days, annual leave, returning to work, redundancy.
Do not 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).