Since 1 October 2021 a special VAT rate of 12.5% has applied to certain supplies of hospitality, holiday accommodation and entry to attractions.

With effect from 1 April 2022 the VAT rate on these supplies reverts to the standard rate of 20%.

The normal rules apply to supplies that straddle that date, for instance, where a deposit is received before 1 April and the supply is made on or after 1 April.

The Flat Rate Scheme rates will also be amended accordingly.