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 window shopping?
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…
Find a BFPO number, send mail to and from British forces personnel and their families
You can use the British Forces Post Office (BFPO) to send a letter or…
You can only use the enduring families free mail service to send things to…
You must: use a printed address label or write the address clearly in…
You must complete a customs declaration if you’re sending a parcel. Write…
The cost of using British Forces Post Office (BFPO) depends on the size…
Not all UK online retailers are able to send things to a BFPO address.…
You cannot send some items in BFPO mail, including: alcohol arms and…
You can send letters (also known as ‘blueys’) and parcels for free to…
You may be able to claim compensation if your post: does not arrive within…
Guidance on the ventilation of indoor spaces to reduce the spread of respiratory infections, including coronavirus (COVID-19).
How the Valuation Office Agency calculates your rateable value for business rates.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.
What you need to check inside and outside of the vehicle when you do a bus, coach or other public service vehicle (PSV) walkaround check.
The VOA wants to help customers provide the right information when making a Check, and the following focuses on how to do this for shops that are zoned for valuation purposes.
Find out how SIA licensing applies to shopping centres and retail outlets.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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).