Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 11

Hotel, holiday accommodation

Schedule 3 paragraph 11 applies the reduced rate of VAT to the provision of guest or holiday accommodation in hotels, guesthouses, houses, apartments and similar establishments, and sets out the distinction between accommodation and room hire following changes made by Finance Act 2025.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.