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
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Contains a first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted.
Contains a first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted
How retail sales fits in with the wider economic climate, including movements over time, long-term trends and recent growth rates.
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).