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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:-,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:-

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