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BUFDG Change of VAT rate guide - 5% for hospitality and tourism

14 July 2020      Andrea Marshall, Tax Specialist

The Chancellor announced on 8 July 2020 that he is introducing a temporary reduced VAT rate of 5% to the supplies of accommodation, eat-in and takeaway food and entrance to attractions, to support the hospitality and tourism industry.  He also announced the launch of the “Eat out to help out” scheme.

This guide should be read by:

  • Universities who provide eat-in or take-out food to students, staff and visitors, or accommodation;
  • Student Unions who operate bars or catering outlets; and
  • Subsidiaries of universities who provide catering and accommodation.

If you have any comments regarding this guidance please contact andrea@bufdg.ac.uk.

***This guide was updated on 14 July 2020 and now includes a link to the legislation***



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