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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

Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.

• Updated: 18 January 2024

Tax and reporting rules for employers covering the cost of credit, debit and charge card payments

• Overview

  As an employer covering the cost of credit, debit or charge card payments…

• What's exempt

  You don’t have to report or pay anything to HM Revenue and Customs (HMRC)…

• What to report and pay

  If card charges aren’t exempt, you must report them to HM Revenue and…

• Technical guidance

  The following guides contain more detailed information: vouchers and…

Financial help if you're disabled - benefits, housing costs, council tax, vehicle tax exemption, TV Licence, motability schemes, VAT relief

Get help with your energy bills through the Warm Home Discount, home energy improvement schemes and the Energy Bills Discount Scheme for businesses.

Get help with savings if you're on a low income (Help to Save) - how it works, what you'll get, eligibility, how it affects your benefits and how to apply online.

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

Rules on what motor insurance you need, what to do if you're in an accident, insurance for driving abroad, penalties for uninsured vehicles and drivers.

Check which vehicle documents you need to carry if you drive a bus or coach across international borders.

• Updated: 1 April 2022

Find out about the calculation of the company car benefit charge.

• Updated: 15 April 2021