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How the Vehicle Excise Duty (VED) changes from 1 April 2025 will affect your vehicle.
Tax and reporting rules for employers covering public transport expenses for employees
As an employer covering your employees’ public transport costs, you have…
You don’t have to report anything to HM Revenue and Customs (HMRC) if…
If the public transport costs aren’t exempt, you may have to report them…
The following guides contain more detailed information: employment income:…
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…
Find out what amount of tax relief your employee is entitled to for business journeys.
How to tax mileage allowance payments and passenger payments for employee business travel.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Change the amount of vehicle tax you pay when you change your vehicle's engine size, fuel type, or if it becomes exempt from vehicle tax.
What qualifies as ordinary commuting and private travel for tax purposes.
Don’t include personal or financial information like your National Insurance number or credit card details.
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