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Poster to help independent retailers understand what they need to do to comply with consumer law.

• Updated: 8 May 2024

Provides guidance on planning for retail and other town centre uses.

• Updated: 18 September 2020

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…

Find out when you need to agree a bespoke VAT retail scheme with HMRC.

• Updated: 17 January 2020

This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...

• Updated: 27 January 2026

First estimate of retail sales, including quantity bought, store prices, average spend and internet sales, seasonally and non-seasonally adjusted.

• Updated: 15 September 2016

First estimate of retail sales, including quantity bought, store prices, average spend and internet sales, seasonally and non-seasonally adjusted.

• Updated: 14 December 2017

First estimate of retail sales, including quantity bought, store prices, average spend and internet sales, seasonally and non-seasonally adjusted.

• Updated: 19 May 2016

Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland

Find out how the Valuation Office Agency (VOA) calculates rateable values for shops and high street businesses.

• Updated: 26 November 2025