RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

Part V16 Forms and other HMRC material | Commentary

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

Revenue & Customs Brief, Issue 2. 22 January 2013

This brief confirms HM Revenue & Customs's (HMRC's) view of the VAT treatment of rooms provided in hotels and similar establishments for the purpose of supplies of catering. It is issued following the review and publication of Notice 709/3 “Hotels and holiday accommodation”.

Readership

Anyone who provides rooms in hotels or similar establishments for the purpose of supplies of catering.

Action

Information to ensure that all those affected are aware of HMRC's change of interpretation.

Background

Supplies of land are normally exempt from VAT. However,

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Business Briefs

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

RCB/9/13 VAT—corporate pensions – FSA's Retail Distribution Review – treatment of “consultancy charges” for services supplied to employers

RCB/10/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – consultation update

RCB/11/13 VAT—modified treatment for certain portfolio management fees following a European Court ruling

RCB/13/13 VAT—loss adjusting services supplied in connection with marine and aviation insurance claims – incorrect application of the zero-rate

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

RCB/33/13 VAT—withdrawal of partial exemption concession in relation to Road Fuel Scale Charges (RFSCs) – reminder of withdrawal and need to consider action

RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment

RCB/38/13 Intrastat – changes from 1 January 2014

RCB/40/13 Withdrawal of Notice 915 and Notice 208

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

Part V16 Forms and other HMRC material

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

Readership

Action

Background

Business Briefs

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

RCB/9/13 VAT—corporate pensions – FSA's Retail Distribution Review – treatment of “consultancy charges” for services supplied to employers

RCB/10/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – consultation update

RCB/11/13 VAT—modified treatment for certain portfolio management fees following a European Court ruling

RCB/13/13 VAT—loss adjusting services supplied in connection with marine and aviation insurance claims – incorrect application of the zero-rate

RCB/16/13 VAT—clarification of HMRC's policy on laboratory pathology services provided by state-regulated institutions

RCB/17/13 VAT—Tribunal decision in Paymex Limited v HMRC

RCB/18/13 VAT—tax avoidance using offshore entities – European Court's judgment in Paul Newey (trading as Ocean Finance)

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

RCB/23/13 Guidance on the provision of storage facilities

RCB/25/13 Clarification of Brief 17/13 re Paymex

RCB/26/13 VAT—changes to rules for zero-rating supplies of goods for indirect export outside the EU

RCB/33/13 VAT—withdrawal of partial exemption concession in relation to Road Fuel Scale Charges (RFSCs) – reminder of withdrawal and need to consider action

RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment

RCB/38/13 Intrastat – changes from 1 January 2014

RCB/40/13 Withdrawal of Notice 915 and Notice 208

RCB/1/14 VAT—fiscal neutrality and gaming machines – HMRC action following the decision of the Court of Appeal in the case of HMRC v The Rank Group plc

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

RCB/5/14 VAT—Tour Operators Margin Scheme (TOMS) – position following European Court of Justice (ECJ) infraction decisions

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

Part V16 Forms and other HMRC material

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

Readership

Action

Background

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