RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with cateringRevenue & Customs Brief, Issue 2. 22 January 2013This 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”.ReadershipAnyone who provides rooms in hotels or similar establishments for the purpose of supplies of catering.ActionInformation to ensure that all those affected are aware of HMRC's change of interpretation.BackgroundSupplies of land are normally exempt from VAT. However,
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”.
Anyone who provides rooms in hotels or similar establishments for the purpose of supplies of catering.
Information to ensure that all those affected are aware of HMRC's change of interpretation.
Supplies of land are normally exempt from VAT. However,
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