Scottish Golf and Club Managers Association

VAT Reduction Scheme

Extension to the reduced rate of VAT for Hospitality and Tourism

The government has extended the temporary reduced rate of VAT (5%) to tourist attractions and goods and services (e.g. food and non-alcoholic beverages) supplied by the hospitality sector. This relief came into effect on 15th July 2020 and will now end on 31st March 2021 instead of 12th January, across the UK.

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