VAT treatment of guest and holiday accommodation

Dec 21, 2020

A new Tax and Duty Manual - VAT treatment of Guest and Holiday Accommodation - has been published.  In addition, the TDMs on the VAT treatment of Emergency Accommodation and Ancillary Services, Letting of immovable goods and Cancellation of a holiday home election have been updated to reflect new guidance issued in relation to guest and holiday accommodation.  See eBrief No. 227/20 for more details.