This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.
Documents to download
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Business rates (1 MB, PDF)
This note provides a brief guide to the system of non-domestic rating, better known as ‘business rates’.
Business rates are a property tax paid by occupants of non-domestic properties. The basic rates bill is determined by multiplying the rateable value of a property (a ‘hereditament’) by the ‘multiplier’. A property’s rateable value is set by the Valuation Office Agency in England and Wales; the Assessors in Scotland; and Land and Property Services in Northern Ireland.
Various reliefs, both mandatory and discretionary, are available from full business rates liability. Limited powers also exist for local authorities to set supplementary business rates. This note also gives details of the business rate-related grant schemes available as part of the Government’s response to the Covid-19 pandemic in 2020.
Business rates are devolved to Scotland, Wales and Northern Ireland. This note focuses on the operation of the business rates system in England.
Additional detail on the revaluation of business rates coming into effect on 1 April 2017 can be found in the Library briefing Business rates: the 2017 revaluation. Details of the Business Rate Retention Scheme, and proposals for its reform, can be found in the Library briefing paper Reviewing and reforming local government finance.
Documents to download
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Business rates (1 MB, PDF)
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This note discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s decision, announced in the March 2000 Budget, to introduce a 5% rate on sanitary protection, the lowest rate then permissible due to EU VAT rules, and the current Government’s announcement in the 2020 Budget that a zero rate will apply from 1 January 2021.
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The EU & UK have agreed how to fully implement the Northern Ireland Protocol, after coming to decisions in the EU-UK Joint Committee. The Joint Committee have agreed rules on how goods will move between Northern Ireland and Great Britain, including how they can avoid tariffs. These rules will come into force regardless if the EU & UK agree a future relationship or if there is "no deal" . The two sides have also agreed for some temporary grace periods for goods such as Agri-food and medicines, to give Northern Ireland businesses time to prepare for the new rules and checks.
