Property Management Agents – VAT on the ‘Airbnb’ Model

It must be recognised that where a person starts to hold out their domestic accommodation as effectively hotel, holiday accommodation or similar then it is likely that HMRC would regard this as a business activity if done with regular intent. The VAT liability of such lettings will be regarded as Taxable at the Standard rate and would count towards the VAT registration threshold.

Source: centurionvat.com

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