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This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).
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…
Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.
The National Minimum Wage is worked out at an hourly rate, but it applies…
Workers paid according to the number of hours they are at work are classed…
Most people paid an annual salary are classed as doing ‘salaried hours…
Workers paid per task they perform or piece of work they do (known as…
If the work is not covered by any of the other types of work, it’s…
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.
Check if you can get a reduction in your business rates bill with business rates relief and find out how to apply.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Allocation coefficients and decision
A tool to help indicate UKEF’s premium rates for medium or long-term sovereign risk, when using Buyer Credit, Direct Lending, Lines of Credit, Bills and Notes Guarantee or Standard Buyer Loan Guarantee.
Southern Region, Chairman R Brown and Mr W Gater FRICS ACIArb on 08 October 2020
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