Schedule 4A, Part 1, paragraph 1(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In sub-paragraph (2)(c) “holiday accommodation” includes any accommodation in a building, hut (including a beach hut or chalet), caravan, houseboat or tent which is advertised or held out as holiday accommodation or as suitable for holiday or leisure use.
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Source: legislation.gov.uk · retrieved 2026-07-28