Policy paper

Reduced rate of VAT for hospitality, holiday accommodation, and attractions

This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021

• From: HM Revenue & Customs
• Published: 15 July 2020

Documents

Information on the reduced rate of VAT for hospitality, holiday accommodation, and attractions

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Details

This measure implements VAT changes for businesses that make certain supplies relating to hospitality, holiday accommodation or charge for admission to certain types of attractions.

The reduced rate of 5% will last for a temporary period between 15 July 2020 and 12 January 2021.

Published 15 July 2020