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

• VAT and duties

  VAT is a tax you pay on most goods and services. % of VAT What the rate…

• Where you see VAT

  In shops Any VAT due is already included in the price of something you buy…

• VAT on energy-saving products

  You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…

• VAT on mobility aids

  If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…

• Tax-free shopping

  You can only buy tax-free goods from shops: in Great Britain (England,…

• Alcohol and tobacco duties

  Tobacco Duty is included in the price you pay for cigarettes, cigars and…

• Fuel Duty

  Fuel Duty is included in the price you pay for petrol, diesel and other…

• Air Passenger Duty

  Airlines pay Air Passenger Duty (APD) for every passenger who flies from…

• Insurance Premium Tax

  Insurance Premium Tax (IPT) is usually included in the price you pay for…

When you need planning permission, where to apply, what counts as permitted development and how to appeal a planning permission decision

• When you need it

  You’ll probably need planning permission if you want to: build something…

• When you do not need it

  Some building projects do not need planning permission. This is known as…

• After you apply

  Your local planning authority (LPA) will decide whether to grant planning…

• Appeals

  If your application is refused, try to come to an agreement with the local…

Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)

• Overview

  As an employer providing business or private expenses for your employees,…

• Rules for business expenses

  In general, something only counts as a business expense if your employee…

• Rules for private expenses

  Private expenses are anything that does not count as a business expense,…

• Scale rate payments

  If you provide your employees with a set amount of cash to pay for some…

• Round sum allowances

  If you provide a set amount of cash for employees regardless of how they…

• Technical guidance

  The following guides contain more detailed information: criteria for…

What happens if you're stopped by the police while driving - breath tests, motoring offences, faults with your vehicle, seizing your vehicle

New wave of “Do Something Big” campaign launches to encourage more men to join the early years workforce.

• Updated: 31 July 2025

Apply for an Overseas Domestic Worker visa if you've worked for your employer for at least a year - eligibility, fees, knowledge of English, your employment rights.

Apply for a Frontier Worker permit to work in the UK while living outside the UK: who can apply, how to apply, what you’ll get, what happens after you apply

A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.

A patent registers your invention and lets you take legal action against anyone who makes, uses, sells or imports your invention without your permission.

The Prime Minister's remarks from visit to defence firm, Stark, in Swindon.

• Updated: 15 June 2026