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

1. Overview

This notice cancels and replaces Notice 709/3 (June 2013) and provides guidance on the introduction of the temporary 5% reduced rate of VAT that will apply between 15 July 2020 and 12 January 2021.

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.

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