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
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…
Tax and reporting rules for employers covering public transport expenses for employees
As an employer covering your employees’ public transport costs, you have…
You do not have to report anything to HM Revenue and Customs (HMRC) if…
If the public transport costs are not exempt, you may have to report them…
The following guides contain more detailed information: employment income:…
From 25 June to 1 September 2026 the Government is introducing a temporary reduced rate of VAT on children's menu meals in restaurants and family leisure activities over the summer period, cutting VAT from 20% to 5%.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
The Competition and Markets Authority (CMA) investigated consumer protection concerns regarding the sale of Oasis concert tickets by Ticketmaster UK Ltd (Ticketmaster), including how so-called ‘dynamic pricing' may have been used.
Marking the centenary of the Battle of Amiens and the Subsequent Hundred Days Offensive
Do not 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).