Commentary

RCB/2/21 Guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

Part V16 Forms and other HMRC material

RCB/2/21 Guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

RCB/2/21 Guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

Revenue & Customs Brief, Issue 2. 3 March 2021

1 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 as announced at Budget 2021.

2 Who it applies to

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

3 Background

On 8 July 2020, the government announced that it would introduce a temporary 5% reduced rate of VAT for certain supplies of hospitality, hotel and holiday accommodation, and

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