Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.

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 – see sections 2 to 4.

It also explains how supplies of holiday accommodation, including caravans and camping facilities, should be treated – see sections 5 and 6.

Deposits, cancellations and other charges associated with the supply of hotel and holiday accommodation are covered in section 7.

1.2 Who should read this notice

Anyone who makes supplies of accommodation or other services in the hotel and holiday sector.

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