VAT: reduced rate for hospitality, holiday accommodation and attractions

The government made an announcement on 8 July 2020 allowing VAT registered businesses to apply a temporary 5% reduced rate of VAT to certain supplies relating to:

  • hospitality
  • hotel and holiday accommodation
  • admissions to certain attractions

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The temporary reduced rate will apply to supplies that are made between 15 July 2020 and 31 March 2021.

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Further info can be found here.

Reduced VAT
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