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Accommodation for periods exceeding four weeks

A special basis of valuation applies where a supply of services consists in the provision of accommodation falling within VATA 1994, Sch 9, Group 1, item 1(d) to an individual for a period exceeding four weeks¹, namely:

'the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering'.

This is described in V4.110M.

Accommodation supplied to employees

A special basis of valuation applies where a supply of services consists of the provision of accommodation in a hotel, inn, boarding house or similar establishment, provided by an employer to an employee². This is described V4.110M.

Catering supplied to employees

A special basis of valuation applies in relation to a supply of food or beverages made by an employer to an employee in the course of catering³. This is described in V4.220.

'Netting off' commission

It