We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Did you mean store tips?
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
If you get tips at work they do not count towards the National Minimum…
You have to pay Income Tax on any tips you get, and may have to pay…
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…
Business waste management in England - your duty of care, waste collection, licences and waste transfer notes
You must: keep waste to a minimum by doing everything you reasonably can…
You must store waste safely and securely. To do this: store waste in a…
For each load of non-hazardous waste you move off your premises, you need…
Contact the organisation in your region if you have any questions about…
Steps to help grow your business - finding finance, mentors, increasing sales and developing products and services
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
This page provides support for small and medium sized enterprises (SMEs) on bidding for government contracts.
FCDO travel advice for Guatemala. Includes safety and security, insurance, entry requirements and legal differences.
FCDO travel advice for Senegal. Includes safety and security, insurance, entry requirements and legal differences.
FCDO travel advice for Venezuela. Includes safety and security, insurance, entry requirements and legal differences.
Guidance for people with symptoms of a respiratory infection including COVID-19, or a positive test result for COVID-19.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).