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;
The 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.