From 1 October 2021 the reduced rate of 12.5% VAT will come into effect for certain supplies of hospitality, hotel and holiday accommodation, and admissions to certain attractions and will remain in effect until 31 March 2022.
The following supplies, which currently benefit from the 5% reduced rate, will continue to benefit from the reduced rates through the extension:
- food and non-alcoholic beverages sold for on-premises consumption, for example, in restaurants, cafes and pubs
- hot takeaway food and hot takeaway non-alcoholic beverages
- sleeping accommodation in hotels or similar establishments, holiday accommodation, pitch fees for caravans and tents, and associated facilities
- admissions to the following attractions that are not already eligible for the cultural VAT exemption such as:
- amusement parks
- similar cultural events and facilities
- Where admission to these attractions is covered by the existing cultural exemption, the exemption will take precedence.
12.5%, Hospitality, HMRC, GB , KBA , XX-CSC-GB , Great Britain , FI-LOC-FI-GB , Great Britain , Problem
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