VAT on Certain Hospitality Services 1 September 2023
It is important to note that the VAT rate on certain tourist/hospitality related services increased to 13½%, with effect from 1 September 2023.
These services include:
- catering and restaurant supplies (excluding alcohol, soft drinks and bottled water)
- hot take-away food, and hot tea and coffee
- hotel lettings, for example, guesthouses, caravan parks or camping sites
- admissions to cinemas, theatres, certain musical performances, museums, art galleries or exhibitions
- amusement services of the kind normally supplied in fairgrounds or amusement parks
- admission to an open farm
- hairdressing services
- certain printed matter such as brochures, leaflets, catalogues or printed music (excluding books).
Please ensure that your software systems are updated accordingly.
If you need any clarification, please contact a member of our team.