HMRC guidance on VAT Notice 709/3 sets out the circumstances under which businesses supplying holiday accommodation, caravans, and camping facilities must charge VAT on their services. The notice covers the applicable VAT treatment for different types of short-term accommodation providers and explains when the tax is due on bookings and payments. This applies to all accommodation businesses including hotels, guest houses, self-catering properties, caravan sites, and camping grounds operating in the UK.
Source: HMRC (GOV.UK) – Read the original