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VAT: reduced rate for hospitality, holiday accommodation and attractions for the period 15 July 2020 to 12 January 2021

Please see below link from HMRC regarding the new reduced rate:-

https://www.gov.uk/guidance/vat-reduced-rate-for-hospitality-holiday-accommodation-and-attractions?utm_campaign=612521_Copy%20of%20FindBusinessSupport%20-%20COVID-19%20Updates%2083&utm_medium=email&utm_source=Scottish%20Enterprise&dm_i=4X7B,D4MH,3QL1OW,1HR3M,1

Please also see Vat Notice 700 – sections 30.7.4 to 30.9.2 for information on how to use special provisions for when a tax rate or liability goes down:-

https://www.gov.uk/guidance/vat-guide-notice-700#changes-in-tax-rates-and-liability

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