V3.166 Valuation—special cases

V3.166 Valuation—special cases

Accommodation for a period exceeding four weeks

A special basis of valuation applies where a supply of services consists in the provision of accommodation falling within VATA 1994, Sch 9, Group 1, item 1(d)1 to an individual for a period exceeding four weeks2. This is described in V4.113.

Accommodation supplied to employees

A special basis of valuation applies where a supply of services consists in the provision of accommodation in a hotel, inn, boarding house or similar establishment provided by an employer to an employee3. This is described V4.113.

Catering supplied to employees

A special basis of valuation applies

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial