A temporary reduced rate of VAT has been introduced from 15 July and will run until 12 January 2021. It affects the following sectors:
- Visitor attractions
- Hotel and holiday accommodation
- Restaurants, cafes, bars and similar establishments.
We have prepared frequently asked questions and answers to clarify some of the issues around practical implementation. You can also view our recent webinar, in which our VAT experts provide additional insight into the scope of the reduced rate.