[HM Revenue & Customs Brief 10 (2020), 9 July 2020]

This brief tells you about the temporary reduced rate of VAT being introduced from 15 July 2020.

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

Purpose of this brief

This brief explains the changes in the VAT treatment of certain supplies of hospitality, hotel and holiday accommodation and admission to certain attractions announced by the government on 8 July 2020. The changes take effect from 15 July 2020.

Who it applies to

Organisations that make supplies of hospitality, hotel and holiday accommodation and admission to certain attractions, and their advisers.

Background