HMRC further response to ATT queries on temporary reduced rate of VAT

On 8 July, the Chancellor announced that certain supplies of hospitality, holiday accommodation and admission to attractions would be subject to a temporary 5% reduced rate of VAT between 15 July 2020 and 12 January 2021.

Following this announcement, the ATT raised a number of questions with HMRC regarding the scope and operation of this temporary reduced rate.  This document sets out these queries, together with HMRC’s responses (highlighted in yellow for ease of reference).

Following this initial response, the ATT submitted two additional queries regarding the application of the reduced rate to admission to attractions (specifically indoor skydiving) and deliveries of hot food.  You can find HMRC’s response to these further questions here.

If you have any questions or comments on the temporary reduced rate please send these to atttechnical [at]

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