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Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Prescribing or supplying veterinary medicines including requirements for registration and inspection of premises.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Provides guidance on planning for retail and other town centre uses.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
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