UK HMRC published updated guidance on 5 October 2021 concerning changes in the temporary reduced rate of VAT for tourism and hospitality from 1 October 2021: Catering, takeaway food (VAT Notice 709/1) Hotels and holiday accommodation (VAT Notice 709/3) Caravans and houseboats (VAT Notice 701/20) The temporary reduced rate of VAT for tourism and hospitality was introduced in response to the COVID-19 pandemic, with an initial reduced rate of 5%, which was changed to a reduced rate of 12.5% with effect from 1 October 2021 to 31 March 2022. The updated guidance confirms the change to 12.5%, including notes that...