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
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
How to market eggs, including rules on registration, egg marking, salmonella control and egg marketing inspections in England and Wales.
Information on the different types of alcohol licences available and guidance on how to apply for them.
Find out when you can zero rate books and other forms of printed matter.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
How to bring goods into the UK from any country, including how much tax and duty you’ll need to pay and whether you need to get a licence or certificate.
You must not supply certain single-use plastic items in England, except for some exemptions.
What you need to do if you sell or store tobacco products in the UK.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Tax and reporting rules for employers providing meals for employees and directors
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
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).