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People with a long-term disability looking to buy a suitable home on the open market may be able to do so using the HOLD shared ownership scheme.

• Updated: 3 December 2025

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…

How to buy a home: preparing to buy, deciding on a home, making offers, conveyancing, paying Stamp Duty Land Tax and making complaints.

• Overview

  Buying a home takes about 5 months on average. The process can take longer…

• Preparing to buy

  When you decide you want to buy a home, you may need to get a mortgage to…

• Deciding on a home

  There are different ways to own a property. Leasehold and freehold…

• Making an offer

  Before you make an offer, check: what the property is worth the number of…

• Transferring ownership (conveyancing)

  Once the offer is accepted, the seller is responsible for drawing up a…

• Tax

  You may need to pay: Stamp Duty Land Tax (SDLT) when you buy a home in…

• Making a complaint

  You can make a complaint to a company involved in the sale if you’re…

Find out about buying a home through shared ownership. Read about who can apply, costs, paying rent, buying more shares and repairing and selling your home.

Buy your rented home through the Right to Shared Ownership scheme: who can apply, how to apply, costs, paying rent, buying more shares, repairing and selling your home.

• Updated: 30 June 2022

How to apply for a full or partial completion certificate after building work on a higher-risk building has been completed.

• Updated: 27 March 2025

Buy your housing association home - including how to apply, who is eligible, discounts available and where to get help and advice.

Rent a property at a discount to help with the cost of saving for a deposit to buy a home. Information on who is eligible and how to apply.

This series brings together correspondence and documents relating to the Asset Purchase Facility (APF).

• Updated: 11 November 2025