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VAT: Reduced rate for hospitality and leisure sector

From today (1st October 2021) the temporarily reduced rate of VAT of 5% will be increasing. As announced in the 2021 budget, the reduced rate of VAT will be increasing to an interim rate of 12.5% from 1st October 2021 to 31st March 2022. From 1st April 2022, the rate will return to the standard rate of 20%.

This will affect all VAT registered businesses in the Hospitality, hotel, and accommodation sector and admissions to certain attractions.

The supplies to which the temporarily reduced rates will apple remain the same.

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