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Guidance about the premium customer service for employers, explaining the benefits, costs, eligibility and how to apply.

• Updated: 10 February 2023

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

• VAT and duties

  VAT is a tax you pay on most goods and services. % of VAT What the rate…

• Where you see VAT

  In shops Any VAT due is already included in the price of something you buy…

• VAT on energy-saving products

  You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…

• VAT on mobility aids

  If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…

• Tax-free shopping

  You can only buy tax-free goods from shops: in Great Britain (England,…

• Alcohol and tobacco duties

  Tobacco Duty is included in the price you pay for cigarettes, cigars and…

• Fuel Duty

  Fuel Duty is included in the price you pay for petrol, diesel and other…

• Air Passenger Duty

  Airlines pay Air Passenger Duty (APD) for every passenger who flies from…

• Insurance Premium Tax

  Insurance Premium Tax (IPT) is usually included in the price you pay for…

This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.

• Updated: 6 March 2019

A disability premium is extra money if you’re under Pension Credit age and registered blind or getting certain benefits - what you get, eligibility, apply

How virtual school heads should manage the school-age pupil premium and the early years pupil premium for looked-after children.

• Updated: 19 March 2015

Heavy goods vehicle (HGV) and trailer documents you need to legally cross international borders in a UK-registered vehicle.

• Updated: 9 July 2024

Use the online service to send your Insurance Premium Tax Return.

Form to request for your submitted postal visa application to be transferred to our premium service.

Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.

• Updated: 20 December 2022

Find out how to account for VAT schemes on business gifts, samples and promotional schemes.

• Updated: 31 December 2020