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HMRC internal manual

VAT Place of Supply of Services

Land-related services: Introduction

You should read this section in conjunction with Notice 741A (Place of supply of services). If the supply of a service is related to land or property, the place of supply is where the land is situated. This is not affected by where the customer or supplier belongs.

This rule is the same as prior to 1 January 2010 although the legislation now includes additional wording to explicitly cover hotels and holiday accommodation.