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The Low Pay Commission is an independent body that advises the government about the National Living Wage and the National Minimum Wage. LPC is an advisory non-departmental public body, sponsored by the Department for Business and Trade .

• Updated: 17 March 2023

How to approach sampling ambient air and the sampling and analytical techniques to use.

• Updated: 10 September 2024

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

• VAT and duties

  VAT is a tax you pay on most goods and services. % of VAT What the rate…

• Where you see VAT

  In shops Any VAT due is already included in the price of something you buy…

• VAT on energy-saving products

  You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…

• VAT on mobility aids

  If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…

• Tax-free shopping

  You can only buy tax-free goods from shops: in Great Britain (England,…

• Alcohol and tobacco duties

  Tobacco Duty is included in the price you pay for cigarettes, cigars and…

• Fuel Duty

  Fuel Duty is included in the price you pay for petrol, diesel and other…

• Air Passenger Duty

  Airlines pay Air Passenger Duty (APD) for every passenger who flies from…

• Insurance Premium Tax

  Insurance Premium Tax (IPT) is usually included in the price you pay for…

• Updated: 3 July 2017

How to identify and report harmful trade practices that affect your business when exporting, importing or operating domestically.

• Updated: 12 April 2024

The Government has cut prices on the imports of everyday essentials like spices and juices to boost economic growth.

• Updated: 14 April 2025

In a field experiment in Kenya, we show that credit market imperfections limit farmers’ abilities to move grain intertemporally

• Updated: 1 March 2021

The Energy Secretary delivered opening remarks at the International Energy Agency (IEA) Future of Energy Security summit.

• Updated: 24 April 2025

Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.

• Updated: 31 December 2020

How the prices of the lowest-cost products for 30 everyday items have changed since April 2021.

• Updated: 25 October 2022