Search all content on GOV.UK

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

Find out about Lottery Duty, how the duty is charged and who has to pay.

• Updated: 23 June 2021

Check if you can get a reduction in your business rates bill with business rates relief and find out how to apply.

• Types of business rates relief

  Some businesses in England are eligible for a reduction in their business…

• Small business rate relief

  You can get small business rate relief if: your property’s rateable value…

• Retail, hospitality and leisure relief

  You could qualify for retail, hospitality and leisure relief if your…

• Rural rate relief

  You could get rural rate relief if your business is in an eligible rural…

• Charitable rate relief

  You could get charitable rate relief if your property is mainly used for…

• Local newspaper relief

  You could get local newspaper relief if your property is used as office…

• Empty property relief

  If you get empty property relief, you do not have to pay business rates on…

• Improvement relief

  You might get improvement relief if you make certain improvements to your…

• Transitional relief

  Transitional relief limits how much your bill can change each year as a…

• Supporting small business relief

  You can get supporting small business relief if both of the following…

• Hardship relief

  Councils can reduce or cancel your business rates bill with hardship…

• Enterprise zones

  If you’re starting up or relocating a business to an enterprise zone you…

• Freeports relief

  A freeport is an area in which businesses are given a range of benefits to…

• Heat networks relief

  You can get heat networks relief if your property is only used or mainly…

• Exempt properties

  Certain properties are exempt from business rates. You may not have to pay…

• Get help with business rates relief

  Local councils are responsible for sending business rates bills,…

This guide tells you about Lottery Duty, who needs to register and what you need to do.

• Updated: 13 March 2013

This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.

• Updated: 15 December 2023

• Updated: 16 September 2020

Using money raised through the National Lottery, the Heritage Lottery Fund (HLF) gives grants to sustain and transform the UK’s heritage. Museums, parks, historic places, archaeology, natural environment and cultural traditions all receive investment.

• Updated: 15 April 2021

Analysis of the Gambling and Lotteries questions from the Taking Part Survey

• Updated: 16 September 2020

National Lottery Heritage Fund works with the National Heritage Memorial Fund .

• Updated: 15 April 2021

The National Lottery Community Fund awards money raised by National Lottery players to communities across the UK, working with local groups and UK-wide charities, enabling people and communities to thrive. The National Lottery Community Fund is an executive non-departmental public...

• Updated: 14 February 2023