VAT goes up today on certain items, including zoos!

First published on 01 October 2021 by Alastair
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The rate of VAT on food, accommodation and entry fees to attractions increases today from 5% to 12.5% from 1 October 2021.

The rate was reduced to 5% in July 2020 as part of the government's package of measures to help businesses during the COVID-19 pandemic. This is the first step back to the standard rate of 20% being applied.  

12.5% should be charged to appropriate supplies from today with the standard rate of 20% being due to be reinstated from 1 April 2022. 

The Reduced rate applies to supplies of:

  • Admissions to attractions that are not already eligible for the cultural VAT exemption including:
  • Sleeping accommodation in hotels or similar establishments, holiday accommodation, pitch fees for caravans and tents, and associated facilities.
  • Hot takeaway food and hot takeaway non-alcoholic beverages.
  • Food and non-alcoholic beverages sold for on-premises consumption, for example, in restaurants, cafes and pubs and
    - Theatres.
    - Circuses and fairs.
    - Amusement parks.
    - Concerts.
    - Museums and exhibitions.
    - Zoos.
    - Cinemas.

It does not apply to sporting events, or to alcoholic drinks, which continue to be standard rated at 20%. 

 

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