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How to buy MOT slots so your business can record MOT test results, including managing your account and getting refunds.

• Updated: 1 February 2024

Southern region, Judge A Cresswell on 31 December 2021

• Updated: 5 January 2022

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…

• Updated: 25 November 2016

Leicester prison is a men’s prison in the centre of Leicester.

• Updated: 26 September 2025

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

• Updated: 23 February 2024

Spreadsheets are a common way to share data. Use this information to help you avoid common errors, improve interoperability and create more accessible spreadsheets.

• Updated: 5 October 2023

This note sets out the methodology used to develop an index of priority places for the Levelling Up Fund.

• Updated: 11 March 2021

Taking the approved driving instructor (ADI) part 2 test - what you need to bring and what happens during the test.