Commentary regarding the VAT treatment of letting holiday accommodation and the VAT treatment of selling buildings and other assets used to provide holiday accommodation is provided under separate headings below.
The effect of VATA 1994, Sch 9, Pt II, Group 1, Note 13 is that 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 use.
What is the VAT treatment of letting holiday accommodation?
The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(e) is that the standard rate of VAT applies to the grant of any interest in, right over or licence to occupy holiday accommodation located in the UK. The grant of any interest in, right over or licence to occupy holiday accommodation located outside the UK is outside the scope of UK VAT. HMRC policy is that if the property is located in an area of the
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:23