The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
This guidance note provides an overview of the main rules regarding the VAT treatment of the provision of hotel and holiday accommodation in the UK. This note has not been updated to reflect the temporary reduced rate applicable to hotel and holiday accommodation. See the Hospitality industry ― temporary reduced rate from 15 July 2020 - 31 March 2021 guidance note for full details of the temporary changes.
The following table provides an overview of the types of accommodation that is covered within the scope of this guidance note:
The provision of the following facilities in a hotel, inn, boarding house or similar establishment are liable to VAT at the standard rate:
sleeping accommodation, including bathrooms, lounges and suites
accommodation used for the supply of catering (see below)
rooms provided with sleeping accommodation
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