VAT treatment of guest and holiday accommodation
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. eBrief No. 227/20 contains more details.