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
Information about the Personal Injury Discount Rate review 2024.
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…
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.
The amount of VAT a business pays or claims back from HM Revenue and…
You can join the Flat Rate Scheme if: you’re a VAT-registered business you…
You must be eligible to join the Flat Rate Scheme. How to join the scheme…
The VAT flat rate you use usually depends on your business type. You may…
You must leave the scheme if: you’re no longer eligible to be in it on the…
You can choose to leave the scheme at any time. You must leave if you’re…
The annual cost of a TV licence will rise to £180 from 1 April 2026, as required by the 2022 Licence Fee Settlement, in line with inflation.
How to use a cost utility analysis to evaluate your digital health product.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Financial help if you're disabled - benefits, housing costs, council tax, vehicle tax exemption, TV Licence, motability schemes, VAT relief
The figures you’ll need and how to use them to work out your discounted duty rates.
How to tax a beneficial loan arrangement for a director or employee.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
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 and requires JavaScript).