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
Understand and avoid all types of anti-competitive and cartel activity including price-fixing, collusion, bid-ridding and sharing markets. Know how to report concerns to the CMA.
All businesses, whatever their size, must understand how they’re affected…
You must avoid all types of anti-competitive activity in your business…
The people who run your business are responsible for ensuring it does not…
The way you report anti-competitive activity depends on the type of…
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…
The legal process of home repossession, including what your mortgage lender must do, repossession hearings, possession orders and help with legal costs
If you miss your mortgage repayments and cannot agree a repayment plan,…
What your mortgage lender must do Before a mortgage lender can repossess…
If your lender starts a repossession action against you, the court will…
If you’re on low income, you might be eligible for legal aid. It can help…
Repossession hearings normally take place in a judge’s chambers, not in a…
The lender can only repossess your home if the court grants permission.…
You can ask a judge to ‘suspend the warrant for possession’. This means…
If you think the judge made mistakes about the law or the facts of your…
Help from your council Your local council must give you advice to help you…
Information on pricing of contracts
What qualifies as ordinary commuting and private travel for tax purposes.
How to use a cost effectiveness analysis to evaluate your digital health product.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
From 28 June 2022, the leaseholder protections on building safety costs in England have come into effect.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
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).