The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020
| Year | 2020 |
2020 No. 728
Value Added Tax
The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020
Made 13th July 2020
Laid before the House of Commons 14th July 2020
Coming into force 15th July 2020
The Treasury make the provisions in articles 1 to 4 of this Order in exercise of the powers conferred by sections 29A(3) and (4) and 96(9) of the Value Added Tax Act 19941.
The Commissioners for Her Majesty’s Revenue and Customs make the provisions in articles 1, 5 and 6 of this Order in exercise of the powers conferred by section 26B of the Value Added Tax Act 19942.
Citation and commencement
1. This Order may be cited as the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 and comes into force on 15th July 2020.
Modifications of Schedule 7A to the Value Added Tax Act 1994
2. The following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)3have effect in relation to the period beginning with 15th July 2020 and ending with 12th January 2021.
3. Part 1 (index to reduced-rate supplies of goods and services) has effect as if, at the appropriate places, there were inserted—
“Course of catering
Group 14
Holiday accommodation etc
Group 15
Shows and certain other attractions
Group 16”
4. Part 2 (the groups) has effect as if, at the end, there were inserted—
“GROUP 14 - COURSE OF CATERING
Item No
1 Supplies in the course of catering of—
(a)
(a) any food or drink for consumption on the premises on which it is supplied, or
(b)
(b) any hot food or hot drink for consumption off those premises,
except supplies of alcoholic beverages.
NOTES
S-1 1. Note (3A) to Group 1 (Food) of Schedule 8 applies in relation to this Group as it applies in relation to Note (3) in that Group.
S-2 2. Notes (3B) to (3D) to Group 1 (Food) of Schedule 84apply in relation to this Group as they apply in relation to that Group.
S-3 3. “Alcoholic beverage” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.
GROUP 15 - HOLIDAY ACCOMMODATION ETC
Item No
1 Any supply which, because it falls within paragraph (d), (e) so far as the supply consists of the grant of a licence to occupy holiday accommodation5, (f) or (g) of Item 1 in Group 1 (Land) of Schedule 96, is not an exempt supply by virtue of that Item.
GROUP 16 - SHOWS AND CERTAIN OTHER ATTRACTIONS
Item No
1 Supplies of a right of admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities but excluding any supplies that are exempt supplies by virtue of Items 1 or 2 in Group 13 of Schedule 97.”.
Modifications of regulation 55K of the Value Added Tax Regulations 1995
S-5 The following modifications of regulation 55K of the Value... 5. The following modifications of regulation 55K of the Value Added...
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