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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…

When you need planning permission, where to apply, what counts as permitted development and how to appeal a planning permission decision

• When you need it

  You’ll probably need planning permission if you want to: build something…

• When you do not need it

  Some building projects do not need planning permission. This is known as…

• After you apply

  Your local planning authority (LPA) will decide whether to grant planning…

• Appeals

  If your application is refused, try to come to an agreement with the local…

What happens if you're stopped by the police while driving - breath tests, motoring offences, faults with your vehicle, seizing your vehicle

• Overview

  The police can stop a vehicle for any reason. If they ask you to stop, you…

• Breath tests

  The police can stop you at any time and ask you to take a breath test…

• Minor motoring offences

  The police can give you a ‘fixed penalty notice’ for less serious traffic…

• Faults with your vehicle

  If your vehicle has something wrong with it, for example a broken brake…

• When the police can seize your vehicle

  The police can seize a vehicle if they think it’s being used in a way that…

Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)

Apply for an Overseas Domestic Worker visa if you've worked for your employer for at least a year - eligibility, fees, knowledge of English, your employment rights.

A patent registers your invention and lets you take legal action against anyone who makes, uses, sells or imports your invention without your permission.

A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.

Apply for a Frontier Worker permit to work in the UK while living outside the UK: who can apply, how to apply, what you’ll get, what happens after you apply

The UK government's design principles and examples of how they've been used.

• Updated: 2 April 2025

Submit new evidence if your asylum application has been refused and you have no more right to appeal - called ‘further submission’.