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Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Northern Ireland Retail Movement Scheme.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
You must not supply certain single-use plastic items in England, except for some exemptions.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out when you can zero rate books and other forms of printed matter.
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.
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