HMRC 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.  The document sets out these queries, together with HMRC’s responses (highlighted in yellow for ease of reference).

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

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