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Reduced Rate VAT for Hospitality, Holiday Accommodation and Attractions

Posted 09/07/2020

The government made an announcement on 8 July 2020 allowing VAT registered businesses to apply a temporary 5% reduced rate of VAT to certain supplies relating to:

  • hospitality
  • hotel and holiday accommodation
  • admissions to certain attractions

The temporary reduced rate will apply to supplies that are made between 15 July 2020 and 12 January 2021.

For more information on applying reduced rate VAT on each of these business sectors, including guidance on also using the flat rate scheme and the tour operators margin scheme, please see the Government Guidance at

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