Commentary

V4.425 Temporary reduced rate—holiday accommodation

Part V4 Exemption, zero-rating and reduced rates

V4.425 Temporary reduced rate—holiday accommodation

V4.425 Temporary reduced rate—holiday accommodation

With effect during the period from 15 July 2020 to 31 March 2022, VATA 1994, Sch 7A has effect as if an additional 'Group 15 — Holiday Accommodation' were inserted1.

The temporary reduced rate applies to the following supplies which would otherwise be standard-rated by virtue of being exclusions from the exemption for land contained in VATA 1994, Group 1, Item 1:

  1.  

    •     The provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose

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