Commentary

RCB/10/20 Temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

Part V16 Forms and other HMRC material

RCB/10/20 Temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

RCB/10/20 Temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

Revenue & Customs Brief, Issue 10. 9 July 2020

Purpose of this brief

This brief explains the changes in the VAT treatment of certain supplies of hospitality, hotel and holiday accommodation and admission to certain attractions announced by the government on 8 July 2020. The changes take effect from 15 July 2020.

Who it applies to

Organisations that make supplies of hospitality, hotel and holiday accommodation and admission to certain attractions, and their advisers.

Background

On 8 July 2020, the government announced that it would introduce a temporary 5% reduced rate of VAT for

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