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Introduction to hotels and holiday accommodation

Although the holiday and hotel sectors are primarily concerned with the supplies related to land, the majority of these are specifically excluded from exemption. As such, most supplies will be subject to VAT at the standard-rate.

This section examines the liability of key supplies and activities in the hotel and holiday sector and V6.262 looks at VAT recovery and other practical points of particular interest to the sector.

Liability of supplies in the hotel and holiday sector

Accommodation in hotels, inns, boarding houses and similar establishments

For commentary on the VAT treatment of supplies of accommodation in hotels, inns, boarding houses and similar establishments, including the reduced value rule for long stay guests, see V4.110M.

Supplies of holiday accommodation

Holiday accommodation includes any accommodation in a building, hut, including a beach hut, chalet, caravan, houseboat or tent which is advertised or held out as holiday accommodation or as suitable for holiday or leisure