To support businesses and jobs in the hospitality sector, the reduced (5%) rate of VAT applies to supplies of food and non-alcoholic drinks from restaurants, pubs, bars, cafés and similar establishment across the UK for a temporary period from 15 July 2020 to 12 January 2021.   The reduced rate of VAT (5%) also applies to supplies of accommodation and admissions to attractions during this period.   Guidance on the application of the reduced rate can be found on the Gov.uk website.  

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If you operate in these sectors, talk to us about what the reduced rate of VAT will mean for you.