The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020
This Order modifies Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) (“Schedule 7A”) by inserting new Groups to provide for a temporary reduced rate for certain supplies in the course of catering, holiday accommodation and admission to shows and other attractions.
Lifecycle
Department
Made
13 Jul 2020
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In force
15 Jul 2020
Enabling power
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 1994.
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