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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…
Tax and reporting rules for employers providing meals for employees and directors
As an employer providing meals for your employees, you have certain tax,…
You do not have to report anything to HM Revenue and Customs (HMRC) or pay…
If the meals or vouchers you provide are not exempt, you may have to…
The following guides contain more detailed information: subsidised meals…
Find out how the Valuation Office Agency (VOA) calculates rateable values for restaurants.
Apply for meals at home from your council or other local organisation
Find out about the type of healthy food all maintained schools and academies in England have to provide under the school food standards.
Tax and reporting rules for employers providing food and groceries for employees
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find out how to apply for approval under the scheme, how to claim for the subsidy, how much you can claim and what records you need to keep.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
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