I got into some problems with debt two years ago and arranged for repayments to be taken directly from my wages. This was done, but I suspect now that they continued to take money from me - and are still doing so - even though I'd reached the limit of what I owed. I want to check what I owe and reclaim anything I've overpaid. Who do I contact

Ask the CAPS office to check if you’ve overpaid.

Having debt repayments taken from your wages

When repayments can be taken

You can have debt repayments taken out of your wages if you owe someone money from either:

unpaid maintenance payments

county court judgment (CCJ)

The person you owe money is called a ‘creditor’.

You can also have benefit overpayments taken from your wages by the Department for Work and Pensions (DWP) or your local council.

How you’re told

You and your employer will get a document (called an ‘attachment of earnings order’) from the court. This will tell you:

how much you owe

how much your employer takes from your wages - you can apply to get this changed if you cannot afford it

when and how the payments have to be made

You and your employer can be fined if they do not follow the order. You cannot ask them to ignore it.

Change how much you pay

You can apply to get the payments reduced if you cannot afford them. Download and fill in form N244 and send it to the court that issued the court order.

You have to do this within 14 days of getting the order.

You can also apply if the order has been in place for some time and your circumstances change.

Pay off the debt more quickly

Speak to the person or company you owe the money to if you want to pay more. They might either:

take extra payments directly

agree to put the order on hold so you can pay more directly to them

The court will tell you if your debt is put on hold.

Check how much you owe

Contact the Centralised Attachment of Earning Payments (CAPS) office to check how much you still owe. They can also send you a history of the payments you’ve made.

You’ll need to give your case number when you call.

Report a change in your circumstances

You must report any changes in your circumstances if you’re paying off a debt through your wages.

Change your name or address

If you need to change your name or address, tell:

the court who issued the court order

your creditor

If you change or lose your job

Tell the CAPS office your new employer’s details or that you’ve lost your job.

Download and fill in form N56 in full, and send it to the court who issued the court order.

When you’ve paid off the debt

The Centralised Attachment of Earning Payments (CAPS) office will send you a ‘notice of discharge’ when the debt has been paid off. Your employer and creditor will also get a copy.

Your employer will then stop making deductions from your wages.

If you think you’ve overpaid

You’ll get a refund if you’ve overpaid.


I am the carer for my mother who is disabled and has mobility issues.  I shop on her behalf due to he disability.  I pay for the items with my debit card and she pays me back.  I have recently purchased on her behalf a mobility vehicle for which she paid me back the money.  I was charged VAT for it. Can my mother claim back the VAT paid on the mobility vehicle?

You do not have to pay VAT on certain goods and services if they’re just for your own use and you’re disabled or have a long-term illness.

Tax on shopping and services

VAT and duties

VAT is a tax you pay on most goods and services.

Rate | % of VAT | What the rate applies to

Standard | 20% | Most goods and services

Reduced rate | 5% | Some goods and services, for example children’s car seats and some energy-saving materials in the home

Zero rate | 0% | Zero-rated goods and services, for example most food and children’s clothes

Check the VAT rates on different goods and services. Some things are exempt from VAT, such as postage stamps and some financial and property transactions.

VAT is normally included in the price you see in shops, but there are some exceptions.

VAT and disabled people

Other taxes and duties

You pay different taxes on:

alcohol and tobacco

petrol, diesel and other fuel

insurance

goods from abroad if you go over your customs allowance

Airlines have to pay air passenger duty for every flight from the UK. Most airline tickets include a separate charge to cover this cost.

Gambling operators (for example, betting shops and websites, casinos or slot machine owners) have to pay gambling duties on profits they make from gambling. Customers do not pay duty on their stake (what they bet or pay to play) or winnings.

Where you see VAT

In shops

Any VAT due is already included in the price of something you buy in a shop. No tax is added when you pay.

Some shops in Northern Ireland offer tax-free shopping for visitors.

In adverts, catalogues and price lists

This depends on who they’re aimed at. If they’re for:

the general public only, they’ll show you a price including VAT

businesses as well as consumers, they might show the price with VAT and without

businesses only they do not usually include VAT, which is charged on top of the price shown

On bills and receipts

Sometimes VAT is shown on a separate line. This does not mean you’re paying extra - it just shows how much tax is included in the price.

Invoices from suppliers like builders, painters and decorators must show a separate amount for VAT and their VAT registration number.

How VAT is worked out

When someone charges you VAT they multiply their selling price by the VAT rate to calculate the amount of VAT to charge.

They then add this to the selling price to give you the price you actually pay - this is called the ‘gross’ price.

VAT on energy-saving products

If you’re eligible, you’ll pay a reduced rate of VAT (5%) when certain energy-saving products are installed in your home.

Your supplier will charge you the reduced rate on the installation and any extra work that’s part of it.

Not all products or installations qualify for the reduced rate and you cannot buy or install them yourself.

Eligibility

To qualify for the reduced rate, you must be over 60 or getting one or more of the following:

Child Tax Credit (but not the family element)

Council Tax Benefit

Disability Living Allowance

Personal Independence Payment

a disablement pension

Housing Benefit

Jobseeker’s Allowance (income-based)

Income Support

War Disablement Pension

Working Tax Credit

You will also be eligible to get the reduced rate on the products if the total cost of them (not including VAT) is not over 60% of the cost of the installation of the products (not including VAT).

If your products cost more than 60% of the installation, you’ll only be entitled to the reduced rate on the installation.

Your supplier will be responsible for charging you the correct rate of VAT.

Energy products that qualify

You pay the reduced rate of 5% for:

controls for central heating and hot water systems

draught stripping, for example insulation fixed around windows and doors to reduce draughts

insulation on walls, floors, ceilings and lofts

solar panels

ground-source heat pumps

air-source heat pumps

micro combined heat and power units

wood-fuelled boilers

Central heating systems

You pay the reduced rate of 5% for work funded through energy efficiency grants on the:

installation of heating appliances

installation, repair and maintenance of central heating systems

installation, repair and maintenance of renewable source heating systems

The reduced rate is only for the grant-funded part of the work.

Energy products that do not qualify

You pay the standard rate of VAT for:

heating appliances or systems - unless you get an energy efficiency grant

energy efficient boilers

secondary or double glazing

low emission glass

energy efficient fridge freezers

wind turbines

water turbines

VAT on mobility aids

If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility aids when you pay for them to be supplied and installed in your home.

Qualifying products

You can get the reduced rate on:

grab rails

ramps

stair lifts

bath lifts

built-in shower seats or showers containing built-in shower seats

walk-in baths with sealable doors

You do not get the reduced rate if you repair or replace the goods after they’ve been installed.

You do not have to order and pay for the product yourself - a friend, local council, charity or housing association can do it for you.

How to get the reduced rate

Your supplier should know about the reduced rate and apply it. You qualify if:

you’re over 60 when the product is supplied or installed

the product is installed - you do not get the reduced rate if you just buy it

the product is for a private home, for example your own home or one shared with friends or relatives (a residential care home does not qualify)

You’ll need to confirm to your supplier in writing that you meet these conditions. They may give you a form, or you can sign your own declaration. Ask a relative, partner or other responsible person if you’re not able to fill it in yourself.

Declaration: mobility aids for older people

Sign and date the declaration, using this standard wording.

Help from your council

If you need to adapt your home because of old age you can apply to your council for equipment or help.

Tax-free shopping

You can only buy tax-free goods from shops in Great Britain (England, Wales and Scotland) if they’re delivered straight to an address outside the UK. Check with the retailer if they offer this service.

You may be able to buy tax-free goods from some shops when you visit Northern Ireland. You claim your VAT refund when you leave Northern Ireland or the EU.

When you may be able to get a VAT refund

You can sometimes get VAT refunds on goods you buy in Northern Ireland if you:

visit Northern Ireland and live outside the UK and EU

work or study in Northern Ireland but normally live outside the UK and EU

live in Northern Ireland but are leaving the UK and EU for at least 12 months

You can only get a VAT refund if you take the goods out of Northern Ireland and the EU within 3 months of buying them. Not all retailers offer VAT refunds.

Taking goods from Northern Ireland to Great Britain

You will not get a VAT refund if you travel straight from Northern Ireland to Great Britain.

If you travel from Northern Ireland to Great Britain through another country, the goods will count towards your tax-free personal allowances. You may have to declare them along with other goods you’re carrying when you enter Great Britain and pay import VAT.

This may mean you have to pay VAT again on the goods from Northern Ireland. If this happens, you can get a refund of the overpaid VAT from the retailer.

Check the rules on bringing goods into Great Britain.

How to get a VAT refund

Get a VAT 407 form from the retailer - they might ask for proof that you’re eligible, for example your passport.

Show the goods, the completed form and your receipts to customs at the point when you leave Northern Ireland or the EU.

Customs will approve your form if everything is in order. You then take the approved form to get paid.

If you’re changing planes in an EU country and checking your goods with your luggage, you must do step 2 in Northern Ireland when you check in.

Getting paid

You can either get paid immediately at a refund booth, for example at the airport, or send the approved form to the retailer or their refund company. The retailer will tell you how you’ll get paid.

Some retailers charge a fee for handling your form. This money will be deducted from your refund.

If there are no customs officials available, you can leave your form in a customs post box. Customs will check it and contact your retailer to arrange the refund if everything is in order.

Goods you cannot get a refund for

You cannot get a VAT refund for:

mail order goods, including internet sales, delivered outside of Northern Ireland

goods you’ve already used in Northern Ireland or the EU, such as perfume

service charges, such as hotel bills

new or used cars

goods worth more than £600 exported for business purposes

goods to be exported as freight

goods that need an export licence (except antiques)

unmounted gemstones

gold over 125g, 2.75 troy ounces or 10 tolas

a boat you plan to sail to a destination outside Northern Ireland or the EU

Find out more about claiming VAT back on tax-free shopping in Northern Ireland, including travelling to Great Britain and problems like losing your form.

Alcohol and tobacco duties

Tobacco Duty is included in the price you pay for cigarettes, cigars and other tobacco products.

Alcohol duties are included in the price you pay for beer, cider or perry, wine or ‘made-wine’, and spirits. Made-wine is any alcoholic drink made by fermentation that’s not beer, cider, perry, spirits or wine.

You also pay standard rate VAT at 20% on alcohol and tobacco products.

Tobacco Duty

You pay different rates of Tobacco Duty on cigarettes, cigars and other tobacco products.

Tobacco product | Rate

Cigarettes | 16.5% of the retail price plus £4.90 on a packet of 20

Cigars | £3.05 on a 10g cigar

Hand rolling tobacco | £8.14 on a 30g packet

Other smoking tobacco and chewing tobacco (for example pipe tobacco) | £4.03 on a 30g packet

Beer Duty

How much Beer Duty you pay depends on the beer’s strength, or ‘alcohol by volume’ (ABV).

Strength (ABV) | Beer Duty rate per litre for each % of alcohol

More than 1.2%, up to 2.8% | 8.42 pence

More than 2.8%, up to 7.5% | 19.08 pence

More than 7.5% | 24.77 pence

Cider Duty

You pay Cider Duty on cider and perry. How much depends on the strength and whether it’s still or sparkling.

Type of cider or perry | Strength (ABV) | Rate per litre

Still | More than 1.2% but less than up to 6.9% | 40.38 pence

Still | At least 6.9%, up to 7.5% | 50.71 pence

Still | More than 7.5% but less than 8.5% | 61.04 pence

Sparkling | More than 1.2%, up to 5.5% | 40.38 pence

Sparkling | More than 5.5% but less than 8.5% | 288.10 pence

Wine Duty

How much Wine Duty you pay depends on the strength of the wine (or made-wine) and whether it’s still or sparkling.

Type of wine or made-wine | Strength (ABV) | Rate per litre

Still | More than 1.2%, up to 4% | 91.68 pence

Still | More than 4%, up to 5.5% | 126.08 pence

Still | More than 5.5%, up to 15% | 297.57 pence

Still | More than 15%, up to 22% | 396.72 pence

Sparkling | More than 8.5%, up to 15% | 381.15 pence

You pay duty on wine and made-wine of more than 22% ABV at the same rate as spirits.

Spirit Duty

You pay £28.74 of Spirit Duty per litre of pure alcohol.

Fuel Duty

Fuel Duty is included in the price you pay for petrol, diesel and other fuels used in vehicles or for heating.

You also pay standard rate VAT at 20% on most fuel, or the reduced rate of 5% on domestic heating fuel.

Fuel Duty rates

The rate you pay depends on the type of fuel.

Type of fuel | Rate

Petrol, diesel, biodiesel and bioethanol | 57.95 pence per litre

Liquefied petroleum gas (LPG) | 31.61 pence per kg

Natural gas used as fuel in vehicles, for example biogas | 24.70 pence per kg

‘Fuel oil’ burned in a furnace or used for heating | 10.70 pence per litre

You pay different rates on other types of fuel, depending on how they’re used.

You may have to pay a penalty and could have your vehicle seized if you use ‘rebated’ oils like red diesel or kerosene on public roads. Report red diesel used on public roads to the Customs Hotline.

Insurance Premium Tax

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

You do not pay VAT on insurance.

The rate of IPT depends on the type of insurance and who supplies it.

Standard rate IPT

The rate is 12% on most types of insurance, including car, pet and home insurance.

Higher rate IPT

There’s a higher rate of 20% for travel insurance, and insurance arranged by the supplier (rather than an insurance company) on:

vehicles, including hired vehicles - but the standard 12% rate is charged on ordinary motor insurance

electronic goods and other household appliances - this includes gas central heating but not mobile phones

Exemptions

There’s no IPT on life insurance and income protection insurance.

Air Passenger Duty

Airlines pay Air Passenger Duty (APD) for every passenger who flies from the UK. Ticket prices usually include a charge to cover this cost.

You do not pay VAT on the cost of flights.

The amount of APD the airline pays depends on how far away your destination is and the class you travel in.

On commercial passenger flights the duty costs from £13 to £180 per flight. There are higher charges for some private passenger planes or charters.

There’s no APD on long-haul flights from Northern Ireland or flights from the Scottish Highlands and Islands region.

You can check rates for Air Passenger Duty paid by operators.

If you do not take a flight

If you do not take a flight you may be able to get a refund of anything you paid to cover APD costs.

Contact your airline to see if you can get a refund. You may have to pay an administration fee.

Tax on shopping and services

VAT and duties

VAT is a tax you pay on most goods and services.

Rate | % of VAT | What the rate applies to

Standard | 20% | Most goods and services

Reduced rate | 5% | Some goods and services, for example children’s car seats and some energy-saving materials in the home

Zero rate | 0% | Zero-rated goods and services, for example most food and children’s clothes

VAT is normally included in the price you see in shops, but there are some exceptions.

VAT and disabled people

Other taxes and duties

You pay different taxes on:

alcohol and tobacco

petrol, diesel and other fuel

insurance

goods from abroad if you go over your customs allowance

Where you see VAT

In shops

Any VAT due is already included in the price of something you buy in a shop. No tax is added when you pay.

Some shops in Northern Ireland offer tax-free shopping for visitors.

In adverts, catalogues and price lists

This depends on who they’re aimed at. If they’re for:

the general public only, they’ll show you a price including VAT

businesses as well as consumers, they might show the price with VAT and without

businesses only they do not usually include VAT, which is charged on top of the price shown

On bills and receipts

Sometimes VAT is shown on a separate line. This does not mean you’re paying extra - it just shows how much tax is included in the price.

Invoices from suppliers like builders, painters and decorators must show a separate amount for VAT and their VAT registration number.

How VAT is worked out

When someone charges you VAT they multiply their selling price by the VAT rate to calculate the amount of VAT to charge.

They then add this to the selling price to give you the price you actually pay - this is called the ‘gross’ price.

VAT on energy-saving products

If you’re eligible, you’ll pay a reduced rate of VAT (5%) when certain energy-saving products are installed in your home.

Your supplier will charge you the reduced rate on the installation and any extra work that’s part of it.

Not all products or installations qualify for the reduced rate and you cannot buy or install them yourself.

Eligibility

To qualify for the reduced rate, you must be over 60 or getting one or more of the following:

Child Tax Credit (but not the family element)

Council Tax Benefit

Disability Living Allowance

Personal Independence Payment

a disablement pension

Housing Benefit

Jobseeker’s Allowance (income-based)

Income Support

War Disablement Pension

Working Tax Credit

If your products cost more than 60% of the installation, you’ll only be entitled to the reduced rate on the installation.

Your supplier will be responsible for charging you the correct rate of VAT.

Energy products that qualify

You pay the reduced rate of 5% for:

controls for central heating and hot water systems

draught stripping, for example insulation fixed around windows and doors to reduce draughts

insulation on walls, floors, ceilings and lofts

solar panels

ground-source heat pumps

air-source heat pumps

micro combined heat and power units

wood-fuelled boilers

Central heating systems

You pay the reduced rate of 5% for work funded through energy efficiency grants on the:

installation of heating appliances

installation, repair and maintenance of central heating systems

installation, repair and maintenance of renewable source heating systems

The reduced rate is only for the grant-funded part of the work.

Energy products that do not qualify

You pay the standard rate of VAT for:

heating appliances or systems - unless you get an energy efficiency grant

energy efficient boilers

secondary or double glazing

low emission glass

energy efficient fridge freezers

wind turbines

water turbines

VAT on mobility aids

Qualifying products

You can get the reduced rate on:

grab rails

ramps

stair lifts

bath lifts

built-in shower seats or showers containing built-in shower seats

walk-in baths with sealable doors

You do not get the reduced rate if you repair or replace the goods after they’ve been installed.

You do not have to order and pay for the product yourself - a friend, local council, charity or housing association can do it for you.

How to get the reduced rate

Your supplier should know about the reduced rate and apply it. You qualify if:

you’re over 60 when the product is supplied or installed

the product is installed - you do not get the reduced rate if you just buy it

Declaration: mobility aids for older people

Sign and date the declaration, using this standard wording.

Help from your council

If you need to adapt your home because of old age you can apply to your council for equipment or help.

Tax-free shopping

When you may be able to get a VAT refund

You can sometimes get VAT refunds on goods you buy in Northern Ireland if you:

visit Northern Ireland and live outside the UK and EU

work or study in Northern Ireland but normally live outside the UK and EU

live in Northern Ireland but are leaving the UK and EU for at least 12 months

Taking goods from Northern Ireland to Great Britain

You will not get a VAT refund if you travel straight from Northern Ireland to Great Britain.

Check the rules on bringing goods into Great Britain.

How to get a VAT refund

Get a VAT 407 form from the retailer - they might ask for proof that you’re eligible, for example your passport.

Show the goods, the completed form and your receipts to customs at the point when you leave Northern Ireland or the EU.

Customs will approve your form if everything is in order. You then take the approved form to get paid.

Getting paid

Some retailers charge a fee for handling your form. This money will be deducted from your refund.

Goods you cannot get a refund for

You cannot get a VAT refund for:

mail order goods, including internet sales, delivered outside of Northern Ireland

goods you’ve already used in Northern Ireland or the EU, such as perfume

service charges, such as hotel bills

new or used cars

goods worth more than £600 exported for business purposes

goods to be exported as freight

goods that need an export licence (except antiques)

unmounted gemstones

gold over 125g, 2.75 troy ounces or 10 tolas

a boat you plan to sail to a destination outside Northern Ireland or the EU

Alcohol and tobacco duties

Tobacco Duty is included in the price you pay for cigarettes, cigars and other tobacco products.

You also pay standard rate VAT at 20% on alcohol and tobacco products.

Tobacco Duty

You pay different rates of Tobacco Duty on cigarettes, cigars and other tobacco products.

Tobacco product | Rate

Cigarettes | 16.5% of the retail price plus £4.90 on a packet of 20

Cigars | £3.05 on a 10g cigar

Hand rolling tobacco | £8.14 on a 30g packet

Other smoking tobacco and chewing tobacco (for example pipe tobacco) | £4.03 on a 30g packet

Beer Duty

How much Beer Duty you pay depends on the beer’s strength, or ‘alcohol by volume’ (ABV).

Strength (ABV) | Beer Duty rate per litre for each % of alcohol

More than 1.2%, up to 2.8% | 8.42 pence

More than 2.8%, up to 7.5% | 19.08 pence

More than 7.5% | 24.77 pence

Cider Duty

You pay Cider Duty on cider and perry. How much depends on the strength and whether it’s still or sparkling.

Type of cider or perry | Strength (ABV) | Rate per litre

Still | More than 1.2% but less than up to 6.9% | 40.38 pence

Still | At least 6.9%, up to 7.5% | 50.71 pence

Still | More than 7.5% but less than 8.5% | 61.04 pence

Sparkling | More than 1.2%, up to 5.5% | 40.38 pence

Sparkling | More than 5.5% but less than 8.5% | 288.10 pence

Wine Duty

How much Wine Duty you pay depends on the strength of the wine (or made-wine) and whether it’s still or sparkling.

Type of wine or made-wine | Strength (ABV) | Rate per litre

Still | More than 1.2%, up to 4% | 91.68 pence

Still | More than 4%, up to 5.5% | 126.08 pence

Still | More than 5.5%, up to 15% | 297.57 pence

Still | More than 15%, up to 22% | 396.72 pence

Sparkling | More than 8.5%, up to 15% | 381.15 pence

You pay duty on wine and made-wine of more than 22% ABV at the same rate as spirits.

Spirit Duty

You pay £28.74 of Spirit Duty per litre of pure alcohol.

Fuel Duty

Fuel Duty is included in the price you pay for petrol, diesel and other fuels used in vehicles or for heating.

You also pay standard rate VAT at 20% on most fuel, or the reduced rate of 5% on domestic heating fuel.

Fuel Duty rates

The rate you pay depends on the type of fuel.

Type of fuel | Rate

Petrol, diesel, biodiesel and bioethanol | 57.95 pence per litre

Liquefied petroleum gas (LPG) | 31.61 pence per kg

Natural gas used as fuel in vehicles, for example biogas | 24.70 pence per kg

‘Fuel oil’ burned in a furnace or used for heating | 10.70 pence per litre

You pay different rates on other types of fuel, depending on how they’re used.

Insurance Premium Tax

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

You do not pay VAT on insurance.

The rate of IPT depends on the type of insurance and who supplies it.

Standard rate IPT

The rate is 12% on most types of insurance, including car, pet and home insurance.

Higher rate IPT

There’s a higher rate of 20% for travel insurance, and insurance arranged by the supplier (rather than an insurance company) on:

vehicles, including hired vehicles - but the standard 12% rate is charged on ordinary motor insurance

electronic goods and other household appliances - this includes gas central heating but not mobile phones

Exemptions

There’s no IPT on life insurance and income protection insurance.

Air Passenger Duty

You do not pay VAT on the cost of flights.

The amount of APD the airline pays depends on how far away your destination is and the class you travel in.

There’s no APD on long-haul flights from Northern Ireland or flights from the Scottish Highlands and Islands region.

You can check rates for Air Passenger Duty paid by operators.

If you do not take a flight

If you do not take a flight you may be able to get a refund of anything you paid to cover APD costs.

Contact your airline to see if you can get a refund. You may have to pay an administration fee.

You can get the reduced rate on:

Tax on shopping and services

VAT and duties

VAT is a tax you pay on most goods and services.

Rate | % of VAT | What the rate applies to

Standard | 20% | Most goods and services

Reduced rate | 5% | Some goods and services, for example children’s car seats and some energy-saving materials in the home

Zero rate | 0% | Zero-rated goods and services, for example most food and children’s clothes

VAT is normally included in the price you see in shops, but there are some exceptions.

VAT and disabled people

Other taxes and duties

You pay different taxes on:

alcohol and tobacco

petrol, diesel and other fuel

insurance

goods from abroad if you go over your customs allowance

Airlines have to pay air passenger duty for every flight from the UK. Most airline tickets include a separate charge to cover this cost.

Where you see VAT

In shops

Any VAT due is already included in the price of something you buy in a shop. No tax is added when you pay.

Some shops in Northern Ireland offer tax-free shopping for visitors.

In adverts, catalogues and price lists

This depends on who they’re aimed at. If they’re for:

the general public only, they’ll show you a price including VAT

businesses as well as consumers, they might show the price with VAT and without

businesses only they do not usually include VAT, which is charged on top of the price shown

On bills and receipts

Sometimes VAT is shown on a separate line. This does not mean you’re paying extra - it just shows how much tax is included in the price.

Invoices from suppliers like builders, painters and decorators must show a separate amount for VAT and their VAT registration number.

How VAT is worked out

When someone charges you VAT they multiply their selling price by the VAT rate to calculate the amount of VAT to charge.

They then add this to the selling price to give you the price you actually pay - this is called the ‘gross’ price.

VAT on energy-saving products

If you’re eligible, you’ll pay a reduced rate of VAT (5%) when certain energy-saving products are installed in your home.

Your supplier will charge you the reduced rate on the installation and any extra work that’s part of it.

Not all products or installations qualify for the reduced rate and you cannot buy or install them yourself.

Eligibility

To qualify for the reduced rate, you must be over 60 or getting one or more of the following:

Child Tax Credit (but not the family element)

Council Tax Benefit

Disability Living Allowance

Personal Independence Payment

a disablement pension

Housing Benefit

Jobseeker’s Allowance (income-based)

Income Support

War Disablement Pension

Working Tax Credit

If your products cost more than 60% of the installation, you’ll only be entitled to the reduced rate on the installation.

Your supplier will be responsible for charging you the correct rate of VAT.

Energy products that qualify

You pay the reduced rate of 5% for:

controls for central heating and hot water systems

draught stripping, for example insulation fixed around windows and doors to reduce draughts

insulation on walls, floors, ceilings and lofts

solar panels

ground-source heat pumps

air-source heat pumps

micro combined heat and power units

wood-fuelled boilers

Central heating systems

You pay the reduced rate of 5% for work funded through energy efficiency grants on the:

installation of heating appliances

installation, repair and maintenance of central heating systems

installation, repair and maintenance of renewable source heating systems

The reduced rate is only for the grant-funded part of the work.

Energy products that do not qualify

You pay the standard rate of VAT for:

heating appliances or systems - unless you get an energy efficiency grant

energy efficient boilers

secondary or double glazing

low emission glass

energy efficient fridge freezers

wind turbines

water turbines

VAT on mobility aids

Qualifying products

You can get the reduced rate on:

grab rails

ramps

stair lifts

bath lifts

built-in shower seats or showers containing built-in shower seats

walk-in baths with sealable doors

You do not get the reduced rate if you repair or replace the goods after they’ve been installed.

You do not have to order and pay for the product yourself - a friend, local council, charity or housing association can do it for you.

How to get the reduced rate

Your supplier should know about the reduced rate and apply it. You qualify if:

you’re over 60 when the product is supplied or installed

the product is installed - you do not get the reduced rate if you just buy it

Declaration: mobility aids for older people

Sign and date the declaration, using this standard wording.

Help from your council

If you need to adapt your home because of old age you can apply to your council for equipment or help.

Tax-free shopping

When you may be able to get a VAT refund

You can sometimes get VAT refunds on goods you buy in Northern Ireland if you:

visit Northern Ireland and live outside the UK and EU

work or study in Northern Ireland but normally live outside the UK and EU

live in Northern Ireland but are leaving the UK and EU for at least 12 months

Taking goods from Northern Ireland to Great Britain

You will not get a VAT refund if you travel straight from Northern Ireland to Great Britain.

Check the rules on bringing goods into Great Britain.

How to get a VAT refund

Get a VAT 407 form from the retailer - they might ask for proof that you’re eligible, for example your passport.

Show the goods, the completed form and your receipts to customs at the point when you leave Northern Ireland or the EU.

Customs will approve your form if everything is in order. You then take the approved form to get paid.

Getting paid

Some retailers charge a fee for handling your form. This money will be deducted from your refund.

Goods you cannot get a refund for

You cannot get a VAT refund for:

mail order goods, including internet sales, delivered outside of Northern Ireland

goods you’ve already used in Northern Ireland or the EU, such as perfume

service charges, such as hotel bills

new or used cars

goods worth more than £600 exported for business purposes

goods to be exported as freight

goods that need an export licence (except antiques)

unmounted gemstones

gold over 125g, 2.75 troy ounces or 10 tolas

a boat you plan to sail to a destination outside Northern Ireland or the EU

Alcohol and tobacco duties

Tobacco Duty is included in the price you pay for cigarettes, cigars and other tobacco products.

You also pay standard rate VAT at 20% on alcohol and tobacco products.

Tobacco Duty

You pay different rates of Tobacco Duty on cigarettes, cigars and other tobacco products.

Tobacco product | Rate

Cigarettes | 16.5% of the retail price plus £4.90 on a packet of 20

Cigars | £3.05 on a 10g cigar

Hand rolling tobacco | £8.14 on a 30g packet

Other smoking tobacco and chewing tobacco (for example pipe tobacco) | £4.03 on a 30g packet

Beer Duty

How much Beer Duty you pay depends on the beer’s strength, or ‘alcohol by volume’ (ABV).

Strength (ABV) | Beer Duty rate per litre for each % of alcohol

More than 1.2%, up to 2.8% | 8.42 pence

More than 2.8%, up to 7.5% | 19.08 pence

More than 7.5% | 24.77 pence

Cider Duty

You pay Cider Duty on cider and perry. How much depends on the strength and whether it’s still or sparkling.

Type of cider or perry | Strength (ABV) | Rate per litre

Still | More than 1.2% but less than up to 6.9% | 40.38 pence

Still | At least 6.9%, up to 7.5% | 50.71 pence

Still | More than 7.5% but less than 8.5% | 61.04 pence

Sparkling | More than 1.2%, up to 5.5% | 40.38 pence

Sparkling | More than 5.5% but less than 8.5% | 288.10 pence

Wine Duty

How much Wine Duty you pay depends on the strength of the wine (or made-wine) and whether it’s still or sparkling.

Type of wine or made-wine | Strength (ABV) | Rate per litre

Still | More than 1.2%, up to 4% | 91.68 pence

Still | More than 4%, up to 5.5% | 126.08 pence

Still | More than 5.5%, up to 15% | 297.57 pence

Still | More than 15%, up to 22% | 396.72 pence

Sparkling | More than 8.5%, up to 15% | 381.15 pence

You pay duty on wine and made-wine of more than 22% ABV at the same rate as spirits.

Spirit Duty

You pay £28.74 of Spirit Duty per litre of pure alcohol.

Fuel Duty

Fuel Duty is included in the price you pay for petrol, diesel and other fuels used in vehicles or for heating.

You also pay standard rate VAT at 20% on most fuel, or the reduced rate of 5% on domestic heating fuel.

Fuel Duty rates

The rate you pay depends on the type of fuel.

Type of fuel | Rate

Petrol, diesel, biodiesel and bioethanol | 57.95 pence per litre

Liquefied petroleum gas (LPG) | 31.61 pence per kg

Natural gas used as fuel in vehicles, for example biogas | 24.70 pence per kg

‘Fuel oil’ burned in a furnace or used for heating | 10.70 pence per litre

You pay different rates on other types of fuel, depending on how they’re used.

Insurance Premium Tax

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

You do not pay VAT on insurance.

The rate of IPT depends on the type of insurance and who supplies it.

Standard rate IPT

The rate is 12% on most types of insurance, including car, pet and home insurance.

Higher rate IPT

There’s a higher rate of 20% for travel insurance, and insurance arranged by the supplier (rather than an insurance company) on:

vehicles, including hired vehicles - but the standard 12% rate is charged on ordinary motor insurance

electronic goods and other household appliances - this includes gas central heating but not mobile phones

Exemptions

There’s no IPT on life insurance and income protection insurance.

Air Passenger Duty

You do not pay VAT on the cost of flights.

The amount of APD the airline pays depends on how far away your destination is and the class you travel in.

There’s no APD on long-haul flights from Northern Ireland or flights from the Scottish Highlands and Islands region.

You can check rates for Air Passenger Duty paid by operators.

If you do not take a flight

If you do not take a flight you may be able to get a refund of anything you paid to cover APD costs.

Contact your airline to see if you can get a refund. You may have to pay an administration fee.


I am an employee who earns £1,500 per month. I have been having £500 taken out every month to pay my debts, but I cannot afford this. Am I able to reduce my payments to my debt?

You can apply to get the payments reduced if you cannot afford them. Download and fill in form N244 and send it to the court that issued the court order.

When repayments can be taken

You can have debt repayments taken out of your wages if you owe someone money from either:

unpaid maintenance payments

county court judgment (CCJ)

The person you owe money is called a ‘creditor’.

You can also have benefit overpayments taken from your wages by the Department for Work and Pensions (DWP) or your local council.

How you’re told

You and your employer will get a document (called an ‘attachment of earnings order’) from the court. This will tell you:

how much you owe

how much your employer takes from your wages - you can apply to get this changed if you cannot afford it

when and how the payments have to be made

You and your employer can be fined if they do not follow the order. You cannot ask them to ignore it.

Change how much you pay

You have to do this within 14 days of getting the order.

You can also apply if the order has been in place for some time and your circumstances change.

Pay off the debt more quickly

Speak to the person or company you owe the money to if you want to pay more. They might either:

take extra payments directly

agree to put the order on hold so you can pay more directly to them

The court will tell you if your debt is put on hold.

Check how much you owe

Contact the Centralised Attachment of Earning Payments (CAPS) office to check how much you still owe. They can also send you a history of the payments you’ve made.

You’ll need to give your case number when you call.

Report a change in your circumstances

You must report any changes in your circumstances if you’re paying off a debt through your wages.

Change your name or address

If you need to change your name or address, tell:

the court who issued the court order

your creditor

If you change or lose your job

Tell the CAPS office your new employer’s details or that you’ve lost your job.

Download and fill in form N56 in full, and send it to the court who issued the court order.

When you’ve paid off the debt

The Centralised Attachment of Earning Payments (CAPS) office will send you a ‘notice of discharge’ when the debt has been paid off. Your employer and creditor will also get a copy.

Your employer will then stop making deductions from your wages.

If you think you’ve overpaid

Ask the CAPS office to check if you’ve overpaid.

You’ll get a refund if you’ve overpaid.

When repayments can be taken

unpaid maintenance payments

county court judgment (CCJ)

How you’re told

how much you owe

when and how the payments have to be made

Change how much you pay

Pay off the debt more quickly

take extra payments directly

Check how much you owe

Report a change in your circumstances

Change your name or address

the court who issued the court order

your creditor

If you change or lose your job

When you’ve paid off the debt

If you think you’ve overpaid

You’ll get a refund if you’ve overpaid.

When repayments can be taken

unpaid maintenance payments

county court judgment (CCJ)

The person you owe money is called a ‘creditor’.

How you’re told

how much you owe

when and how the payments have to be made

Change how much you pay

Pay off the debt more quickly

take extra payments directly

Check how much you owe

Report a change in your circumstances

Change your name or address

the court who issued the court order

your creditor

If you change or lose your job

When you’ve paid off the debt

If you think you’ve overpaid

Ask the CAPS office to check if you’ve overpaid.

You’ll get a refund if you’ve overpaid.


I am currently paying off my debt out of my wages. This amounts to £400 per month. I have lost track of how mow much I have paid. Where can I check how much debt is left to pay?

When repayments can be taken

You can have debt repayments taken out of your wages if you owe someone money from either:

unpaid maintenance payments

county court judgment (CCJ)

The person you owe money is called a ‘creditor’.

You can also have benefit overpayments taken from your wages by the Department for Work and Pensions (DWP) or your local council.

How you’re told

You and your employer will get a document (called an ‘attachment of earnings order’) from the court. This will tell you:

how much you owe

how much your employer takes from your wages - you can apply to get this changed if you cannot afford it

when and how the payments have to be made

You and your employer can be fined if they do not follow the order. You cannot ask them to ignore it.

Change how much you pay

You can apply to get the payments reduced if you cannot afford them. Download and fill in form N244 and send it to the court that issued the court order.

You have to do this within 14 days of getting the order.

You can also apply if the order has been in place for some time and your circumstances change.

Pay off the debt more quickly

Speak to the person or company you owe the money to if you want to pay more. They might either:

take extra payments directly

agree to put the order on hold so you can pay more directly to them

The court will tell you if your debt is put on hold.

Check how much you owe

Contact the Centralised Attachment of Earning Payments (CAPS) office to check how much you still owe. They can also send you a history of the payments you’ve made.

You’ll need to give your case number when you call.

Report a change in your circumstances

You must report any changes in your circumstances if you’re paying off a debt through your wages.

Change your name or address

If you need to change your name or address, tell:

the court who issued the court order

your creditor

If you change or lose your job

Tell the CAPS office your new employer’s details or that you’ve lost your job.

Download and fill in form N56 in full, and send it to the court who issued the court order.

When you’ve paid off the debt

The Centralised Attachment of Earning Payments (CAPS) office will send you a ‘notice of discharge’ when the debt has been paid off. Your employer and creditor will also get a copy.

Your employer will then stop making deductions from your wages.

If you think you’ve overpaid

Ask the CAPS office to check if you’ve overpaid.

You’ll get a refund if you’ve overpaid.

When repayments can be taken

unpaid maintenance payments

county court judgment (CCJ)

How you’re told

how much you owe

Change how much you pay

Pay off the debt more quickly

take extra payments directly

Check how much you owe

Report a change in your circumstances

Change your name or address

the court who issued the court order

your creditor

If you change or lose your job

When you’ve paid off the debt

If you think you’ve overpaid

You’ll get a refund if you’ve overpaid.


I owe my friend £5000 he gave me to boost my wedding ceremony. I didn't pay his money back and took a court action. I have been served with a court county judge. I am a full time employee and my employer has received attachments of earnings order. Is it possible to pay off this debt immediately?

When repayments can be taken

You can have debt repayments taken out of your wages if you owe someone money from either:

unpaid maintenance payments

county court judgment (CCJ)

The person you owe money is called a ‘creditor’.

You can also have benefit overpayments taken from your wages by the Department for Work and Pensions (DWP) or your local council.

How you’re told

You and your employer will get a document (called an ‘attachment of earnings order’) from the court. This will tell you:

how much you owe

how much your employer takes from your wages - you can apply to get this changed if you cannot afford it

when and how the payments have to be made

You and your employer can be fined if they do not follow the order. You cannot ask them to ignore it.

Change how much you pay

You can apply to get the payments reduced if you cannot afford them. Download and fill in form N244 and send it to the court that issued the court order.

You have to do this within 14 days of getting the order.

You can also apply if the order has been in place for some time and your circumstances change.

Pay off the debt more quickly

Speak to the person or company you owe the money to if you want to pay more. They might either:

take extra payments directly

agree to put the order on hold so you can pay more directly to them

The court will tell you if your debt is put on hold.

Check how much you owe

Contact the Centralised Attachment of Earning Payments (CAPS) office to check how much you still owe. They can also send you a history of the payments you’ve made.

You’ll need to give your case number when you call.

Report a change in your circumstances

You must report any changes in your circumstances if you’re paying off a debt through your wages.

Change your name or address

If you need to change your name or address, tell:

the court who issued the court order

your creditor

If you change or lose your job

Tell the CAPS office your new employer’s details or that you’ve lost your job.

Download and fill in form N56 in full, and send it to the court who issued the court order.

When you’ve paid off the debt

The Centralised Attachment of Earning Payments (CAPS) office will send you a ‘notice of discharge’ when the debt has been paid off. Your employer and creditor will also get a copy.

Your employer will then stop making deductions from your wages.

If you think you’ve overpaid

Ask the CAPS office to check if you’ve overpaid.

You’ll get a refund if you’ve overpaid.

take extra payments directly

When repayments can be taken

unpaid maintenance payments

county court judgment (CCJ)

How you’re told

how much you owe

when and how the payments have to be made

Change how much you pay

Pay off the debt more quickly

take extra payments directly

Check how much you owe

Report a change in your circumstances

Change your name or address

the court who issued the court order

your creditor

If you change or lose your job

When you’ve paid off the debt

If you think you’ve overpaid

You’ll get a refund if you’ve overpaid.

When repayments can be taken

unpaid maintenance payments

county court judgment (CCJ)

The person you owe money is called a ‘creditor’.

How you’re told

how much you owe

when and how the payments have to be made

Change how much you pay

Pay off the debt more quickly

take extra payments directly

Check how much you owe

Report a change in your circumstances

Change your name or address

the court who issued the court order

your creditor

If you change or lose your job

When you’ve paid off the debt

If you think you’ve overpaid

Ask the CAPS office to check if you’ve overpaid.

You’ll get a refund if you’ve overpaid.