HMRC have updated several VAT Notices to reflect the changes announced on 8 July 2020 regarding the temporary reduced rate of VAT on certain supplies to hospitality, holiday accommodation, or charge for admission to certain types of attractions.

 

The updated Notices are:

 

Food products (VAT Notice 701/14)

Catering, takeaway food (VAT Notice 709/1)

Hotels and holiday accommodation (VAT Notice 709/3)

Land and property (VAT Notice 742)

Tour Operators Margin Scheme (VAT Notice 709/5)