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This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Provides guidance on planning for retail and other town centre uses.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
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