Policy paper

Revenue and Customs Brief 10 (2020): temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

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

From:
HM Revenue & Customs
Published
9 July 2020

Documents

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

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Details

This brief explains the changes in the VAT treatment of certain supplies of:

  • hospitality
  • hotel and holiday accommodation
  • admission to certain attractions

They were announced by the government on 8 July 2020 and the changes take effect from 15 July 2020.

The Chancellor of the Exchequer announced on 24 September 2020 that the temporary reduced rate for tourism and hospitality will be extended to 31 March 2021.

Published 9 July 2020

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