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 customs special procedures and outward processing that allow you to suspend, pay less or pay no duty on goods you import or export.
How to move, store and trade duty-suspended and duty-paid excise goods.
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…
Rules you must follow, who’s responsible, when to tell the Environment Agency and what to do if you get an enforcement notice.
Provides guidance on planning for retail and other town centre uses.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
The S2 waste exemption allows you to store specific waste at a secure intermediate site, separate to where the waste was produced, before transportation to another site for recovery.
What you need to do to comply with regulations on manufactured products you place on the market in Great Britain.
You must not supply certain single-use plastic items in England, except for some exemptions.
How the Valuation Office Agency calculates your rateable value for business rates.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
You must register with your local authority to run a food business.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Sets out when planning permission is required and different types of planning permission which may be granted.
How to classify and describe your business waste so you can know how to manage and dispose of it - what you need to do, List of Waste (LoW) codes, technical guidance.
Explains planning controls relating to the storage of hazardous substances in England and how to handle development proposals around hazardous establishments.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.