VAT Rates in the Leisure and Hospitality Sector

Inside of a hotel room

VAT Rates in the Leisure and Hospitality Sector

No extension has been granted to the leisure and hospitality sector for use of the reduced 12.5% VAT rate on eligible supplies including food, non-alcoholic beverages and hotel and holiday accommodation.

The VAT rate applied to these supplies will revert to 20% from 1 April 2022 as planned.