Temporary reduced rate - Accommodation

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Accommodation in hotels etc.

With effect from 15 July, many businesses supplying overnight accommodation will be able to supply their services at 5%.

The measure will be in force until 12 January 2021, and applies to the following supplies made by hotels, inns boarding houses or similar establishments:

  • sleeping accommodation, including bathrooms, living rooms and suites;
  • accommodation used for the supply of catering e.g. a hotel restaurant;
  • rooms provided with sleeping accommodation;

‚ÄčThe measures also extend to supplies of holiday accommodation and pitch rentals for tents and caravans.

Businesses that have already taken deposits / prepayments for bookings that fall within the reduced rate 'window' have the option of amending their VAT declarations to reflect the temporary 5% rate.

Full details may be found here.

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