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Reduced rate of VAT for hospitality, holiday accommodation and attractions

As a reminder, businesses that make supplies relating to hospitality, holiday accommodation or charge for admission to certain types of attractions will be affected by the VAT reduction. A temporary 5% reduced rate of VAT was introduced on 8th July 2020. The changes took effect on 15th July 2020 and were later extended to 30th September 2021. After which, an interim rate of 12.5% will be introduced which will end on 31st March 2022.

These changes have been brought in to support businesses critically affected by the coronavirus pandemic. If you have any questions in relation to the above or would like to know more, please contact Jake on 01227 277667 or by emailing him at

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MPH Accountants

We offer a friendly and professional service to our clients. Our client base is wide and varied ranging from small one-man bands to large limited companies, and our business principle is the same in that each client, no matter what size, has their own individual requirements.

Whitstable - 01227 277 667
Thanet - 01843 230 256