Commentary

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

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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