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This guidance is to support local authorities in administering the film studios business rates relief.

How the Valuation Office Agency calculates your rateable value for business rates.

Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.

Overview
The amount of VAT a business pays or claims back from HM Revenue and…
Who can join
You can join the Flat Rate Scheme if: you’re a VAT-registered business you…
How to join
You must be eligible to join the Flat Rate Scheme. How to join the scheme…
Work out your flat rate
The VAT flat rate you use usually depends on your business type. You may…
If your circumstances change
You must leave the scheme if: you’re no longer eligible to be in it on the…
Leaving the scheme
You can choose to leave the scheme at any time. You must leave if you’re…

VAT rates

Current VAT rates - standard 20% and rates for reduced rate and zero-rated items

Allocation coefficients and decision

Allocation coefficients and decision

Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.

Estimate your business rates by multiplying the rateable value of your business property by a multiplier value set by the government.

Allocation coefficients and decisions

Allocation coefficients and decisions

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