Search all content on GOV.UK

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

The information clients, principal designers, principal contractors and accountable persons need to keep.

• Updated: 18 September 2024

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…

Register with HMRC if you're planning to complete origin declarations for exports under the UK-India Free Trade Agreement.

• Updated: 15 January 2026

Apply for a visa to visit the UK if you want to marry or register a civil partnership within 6 months - eligibility, documents, how to apply, how much it costs

Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.

Types of school and how they're run - community schools, academies, free schools, faith schools, state boarding schools.

Set up a free school - find out what you need to do and how to increase your chance of success

Getting a UK background check so you can apply for Global Entry and get through USA border control faster: how to apply, how much it costs

Find a BFPO number, send mail to and from British forces personnel and their families