Include:

• VAT
• internet sales
• retail sales from outlets in Great Britain to customers abroad

Exclude:

• revenue from mobile phone network commission and top-up
• sales from catering facilities used by customers
• lottery sales and commission from lottery sales
• sales of car accessories and motor vehicles
• NHS receipts
• automotive fuel

Include:

• all fresh food
• other food for human consumption (except chocolate and sugar confectionery)
• soft drinks

Exclude:

• sales from catering facilities used by customers

Include:

• chocolate and sugar confectionery
• tobacco and smokers’ requisites