Policy paper

Introduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractions

This tax information and impact note is about the new reduced rate of VAT for hospitality, holiday accommodation and attractions.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Introduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractions

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Details

This measure introduces an extension to the temporary reduced rate of VAT for a further 6 month period until 30 September 2021. A new reduced rate will then be introduced until 31 March 2022.

Published 3 March 2021