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HMRC internal manual

VAT Land and Property

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.