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Every 3 months you need to pay over the VAT you’ve collected to HMRC. When you buy items from another VAT registered business – they have to charge you VAT. So, lets assume that in a 3 month period you collect £1,000 in VAT from your customers.

In the same period you also buy something from a supplier and you’re charged £200 VAT (Total: £240).

Registered sites are not open to the public unless advertised elsewhere as being so.

Historic parks and gardens are a fragile and finite resource: they can easily be damaged beyond repair or lost forever.

The Government said the measure aims to introduce “recognition of marriage into our tax system” and claimed the allowance, which will be available from April 6, will save more than four million married couples and 15,000 civil partners up to £212 a year.


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