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
How to get plant breeders' rights and what protection it gives your plant varieties.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Use this service to register an ivory item or apply for an exemption certificate to deal in ivory.
The figures you’ll need and how to use them to work out your discounted duty rates.
How to apply for national listing of agricultural and vegetable plant varieties in Great Britain and Northern Ireland.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Business rates are charged on most non-domestic properties - who has to pay, how your rates are calculated, getting a revaluation, what to do if your premises change.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Variety description forms for applications to add amateur vegetables to the national list.
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).