In this section:
- Introduction to VAT
- Registering for VAT
- Choosing the best VAT accounting scheme for your business
- VAT rates and charging and reclaiming VAT on sales and purchases
- Keeping records, invoicing and accounting for VAT
- VAT returns, payments and refunds
- VAT problems, mistakes, adjustments, inspections and investigations
- Changing your VAT registration details or deregistering from VAT
- VAT and international trade
- VAT for charities and other not-for-profit organisations
- VAT for consumers
- VAT for tax agents and advisers
VAT for consumers
VAT basics for consumers Find out about VAT - it's usually included in the price of goods and services you buy in the UK and other EU countries
Reclaiming VAT on your DIY building work You may be able to reclaim VAT on materials or building work if you are building a new home or converting a building into a home
Paying reduced rate VAT on energy-saving materials If you install energy-saving materials they may attract a reduced rate of VAT
Contractors who won't charge VAT if paid in cash A business that offers to accept a cash payment to avoid paying VAT may be acting illegally
How VAT applies if you import or export a personal vehicle Special VAT rules apply if you import or export your private motor vehicle outside the EU or within the EU
Reduced-rate VAT on equipment and vehicles for disabled people If you are disabled, you may not have to pay any VAT on items that you buy such as cars and other equipment to help your mobility
Reduced-rate VAT on mobility aids for older people If you are over 60, you will be able to buy some mobility aids at a reduced rate of VAT
VAT for temporary visitors to the UK If you do not live permanently in the UK and you make a purchase in the UK, then you may be able to claim the VAT back
