Decision:
The Tribunal agreed with CYL and held that their supply did constitute a ‘license to occupy land’ and that the hostel was a ‘similar establishment’ to a hotel for the purposes of Item 1(d). Accordingly, this meant that CYL could benefit from the reduced value of supply rule and, although not mentioned in the case, would have enabled them to apply the temporary reduced rate of VAT introduced to help the hospitality sector during Covid.
Source VATAngles
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