Hotels and holiday accommodation (VAT Notice 709/3)

Imported from official source

June 07, 2013 23:00

This notice explains how supplies by hotels, inns, boarding houses and similar establishments should be treated for VAT purposes — read sections 2 to 4 of this guidance.

It also explains how supplies of holiday accommodation, including caravans and camping facilities, should be treated — read sections 5 and 6 of this guidance.

Deposits, cancellations and other charges associated with the supply of hotel and holiday accommodation are covered in section 7 of this guidance.

This notice has been updated to reflect legislative changes that introduced temporary reduced rates on supplies of the:

boarding houses and similar establishments

seasonal pitches for caravans — including supplies of facilities provided in relation to the occupation of the pitches

pitches for tents and camping facilities

All references in this notice to “temporarily reduced rated” or “temporary reduced rate” are to supplies made between 15 July 2020 and 31 March 2022.

Anyone who makes supplies of accommodation or other services in the hotel and holiday sector.

This notice covers the following areas of the VAT Act 1994:

paragraph (d) to Item 1, Group 1, Schedule 9 (exclusion from land exemption for accommodation in hotels, inns, boarding houses and similar establishments)

paragraph (e) to Item 1, Group 1, Schedule 9 (exclusion from land exemption for holiday accommodation)

paragraph (f) to Item 1, Group 1, Schedule 9 (exclusion from land exemption for seasonal pitches for caravans);

paragraph (g) to Item 1 Group 1, Schedule 9 (exclusion from land exemption pitches for tents);

paragraph 9 of Schedule 6 (reduced valuation rule for stays of over 28 days in hotels and so on)

1.4 The law in relation to the temporary reduced rate

This notice now also covers the following areas of the VAT Act 1994:

This is an extract. The publication continues at the source.

Contains public sector information licensed under the Open Government Licence v3.0. Licence

Read the original at the source: https://www.gov.uk/guidance/hotels-holiday-accommodation-and-vat-notice-7093

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