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HMRC internal manual

VAT Input Tax

From
HM Revenue & Customs
Updated
, see all updates

Specific issues: timeshare accommodation

A business may be able to claim input tax on timeshare accommodation. It depends on who is going to use the accommodation:

  • for sole proprietors, partners, company directors and their families the business purpose considerations apply - see VIT10200;
  • for use by employees, the Value Added Tax (Supplies of Services) Order 1993 may apply - see VIT25000;
  • for use in entertaining customers, the business entertainment rules apply - see VIT43500.

Often proprietors, partners, directors or their families use timeshare accommodation for private holidays. Where there is mixed use an apportionment should be made - see Suregrove Ltd at VIT64150.