The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(d) is that the standard rate of VAT applies to 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. Note 9 to the legislation explains that the term 'similar establishment' includes premises in which there is provided furnished sleeping accommodation, whether with or without the provision of board or facilities for the preparation of food, which are used by or held out as being suitable for use by visitors or travellers.
What are hotels, inns, boarding houses and similar establishments?
The table below is based on the information published by HMRC in Notice 709/3, para 2.1.
| What are hotels, inns and boarding houses? | What establishments are similar to hotels, inns and boarding houses? |
| Hotels, inns and boarding houses are commercial establishments that provide furnished |
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