VIOM02800 - General: reduced VAT rate on hotel accommodation and on repair and refurbishment to domestic property

The rate of VAT payable on accommodation in hotels and similar establishments in the IOM, including the provision of holiday accommodation and the letting of camping sites was reduced to five per cent with effect from 1 October 1994.

The rate of VAT payable on repairs and refurbishments to domestic property situated in the IOM was reduced to five per cent on an experimental basis from January 2000, this reduced rate was subsequently made permanent with effect from 16 December 2010.

All other goods and services are chargeable with VAT at the same rate and subject to the same conditions and reliefs as in the UK.