HMRC has now issued further guidance about the temporary VAT reduction for the tourist and hospitality industry that starts on 15 July. It is vital to not just these industries but also other VAT registered businesses who will need to take care to ensure the correct VAT recovery on the reduced rate suipplies during this period.

The guidance contains the following sections;

• Hospitality
• Hotels and holiday accommodation
• Admission to certain attractions
• The flat rate scheme
• The tour operators margin scheme
• Accounting for supplies that straddle the temporary reduced rate

HMRC's guidance can be found at;

https://www.gov.uk/guidance/vat-reduced-rate-for-hospitality-holiday-accommodation-and-attractions