VATLP12200 - Holiday accommodation (Item 1e): what is 'holiday accommodation'?

For VAT purposes the term ‘holiday accommodation’ takes on a very broad meaning and includes:

• supplies of dwellings in which occupation throughout the year is not permitted (see VATLP12300),
• sites for holiday chalets,
• any accommodation in a building, hut (including a beach hut or chalet), caravan, houseboat, tent or other structure held out as suitable for holiday or leisure use.