Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020

Consolidated Text As Enacted Cited authorities 16 Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2020/728
  • 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.
  • The following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)
  • Part 1 (index to reduced-rate supplies of goods and services) has effect as if, at the appropriate places, there were inserted—
  • Part 2 (the groups) has effect as if, at the end, there were inserted—
      GROUP 14 - COURSE OF CATERINGItem No1 Supplies in the course of catering of—
    • (a) any food or drink for consumption on the premises on which it is supplied, or
    • (b) any hot food or hot drink for consumption off those premises,
      • except supplies of alcoholic beverages. NOTES
    • (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.
    • (2) Notes (3B) to (3D) to Group 1 (Food) of Schedule 8 apply in relation to this Group as they apply in relation to that Group.
    • any food or drink for consumption on the premises on which it is supplied, orany hot food or hot drink for consumption off those premises,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.Notes (3B) to (3D) to Group 1 (Food) of Schedule 8 “Alcoholic beverage” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.GROUP 15 - HOLIDAY ACCOMMODATION ETCItem No1 Any supply which, because it

    To continue reading

    Request your trial
    Navigation index

    VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT