13 October 2015
In 2016 the VAT rate for accommodation services will increase from 10% to 13%. This change was originally scheduled to take place from 1 April 2016 but will now take effect from 1 May 2016.
If a prepayment has been made before 1 September 2015 in respect of accommodation services supplied between 1 May 2016 and 31 December 2017, there is a transitional relief which means the 10% VAT rate will continue to apply.
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