The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order, SI 2020/1413, extends the period during which the reduced rate for certain hospitality services will apply until 31 March 2021.
The order also extends the period during which the consequential changes to the flat-rate scheme for small businesses in reg 55K of the VAT Regulations, SI 1995/2518 will apply, to match the period during which the temporary reduced rate will be in place.
The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order, SI 2020/1413, extends the period during which the reduced rate for certain hospitality services will apply until 31 March 2021.
The order also extends the period during which the consequential changes to the flat-rate scheme for small businesses in reg 55K of the VAT Regulations, SI 1995/2518 will apply, to match the period during which the temporary reduced rate will be in place.
