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
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Provides guidance on planning for retail and other town centre uses.
Section last updated: July 2023.
Find out how SIA licensing applies to shopping centres and retail outlets.
How to minimise your risk, and what to do if there's a terrorist attack.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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 and requires JavaScript).