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New hotel

08 June 2006
Issue: 4061 / Categories: Forum & Feedback

Our clients have recently purchased a small hotel and we should appreciate some advice regarding the VAT implications. We understand that the provision of accommodation is standard rated, but does this apply to the provision of food in all circumstances?
The hotel has a large function room, which is hired out for receptions and family gatherings, etc. Would this be standard rated and would the treatment be affected if food were supplied?

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