VAT liability on Hotels and holiday accommodation (VAT Notice 709/3)

Update Oct 5, 2021: The government has extended the reduced rate of VAT for tourism and hospitality.

Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.

As announced at Budget 2021, the government has extended the reduced rate for tourism and hospitality. This is effective at a reduced rate of VAT at:

The supplies to which the temporary reduced rates will apply remain the same.

From 1 October all references within this notice to a rate of 5% applicable should be read as 12.5%.

Contents

Source gov.uk

Composite supply Rate