As announced at Budget 2021, the temporary reduced rate which applied to tourism and hospitality ended on 31 March 2022.

From 1 April 2022 the normal VAT rules apply, and VAT should be charged at the standard rate.

For accounting purposes, the reduced rate had applied as follows:

5% from 15 July 2021 to 30 September 2021

12.5% from 1 October 2021 to 31 March 2022

1. Overview

1.1 What this notice is about

This notice explains how supplies by hotels, inns, boarding houses and similar establishments should be treated for VAT purposes – read sections 2 to 4 of this guidance.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.