MAN (88/87)

No. 4368

Decision given 4 December 1989.

Exempt supply – Residential accommodation – Hotels, inns, boarding houses or similar establishments – Whether two categories or residents in a guest house, short stay or long term, should be assessed differently for VAT – Whether casual guests should pay charges attracting VAT at standard rate and long term residents should be exempt – Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1, exception (c).

  The issue was whether residential accommodation supplied to long-stay guests by the appellant was an exempt supply for tax purposes.

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