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Find out how the Valuation Office Agency (VOA) calculates rateable values for hotels.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Tax and reporting rules for employers providing accommodation for employees
As an employer providing accommodation for your employees, you have…
You do not have to report or pay anything to HM Revenue and Customs (HMRC)…
If the accommodation you provide is not exempt, you must report it to HM…
To work out the value of living accommodation follow these steps: Use the…
The following guides contain more detailed information about: heating,…
Find out about the benefits and facilities where special taxing rules apply.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Statistics on occupancy rates in NI hotels up to December 2016.
This series brings together all documents relating to ministerial hospitality.
This guidance provides information on Acute Respiratory Infections (ARIs) in higher-risk settings.
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
Don’t include personal or financial information like your National Insurance number or credit card details.
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