As announced in the budget 2021, the government is
If you’re a VAT registered business you can temporarily reduce the rate of VAT on supplies relating to the following sectors.
Hospitality – If you supply of food and non-alcoholic beverages for consumption on or off your premises.
Hotel and holiday accommodation – If you supply sleeping accommodation in a hotel or similar establishment, provide holiday accommodation or charge fees for caravan or tent pitches and associated ‘camping’ facilities.
Admission to certain attractions – If you charge a fee for admission to certain attractions where the supplies are currently standard rated.
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