HMRC Guidance VAT: reduced rate for hospitality, holiday accommodation and attractions

Update March 3, 2021: Additional information about government legislating to extend the temporary reduced rate of VAT.

If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.

Contents

1. Hospitality
2. Hotel and holiday accommodation
3. Admission to certain attractions
4. The Flat Rate Scheme
5. The Tour Operators Margin Scheme
6. Accounting for supplies that straddle the temporary reduced rate
7. Retail schemes

Source