lexiara

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.

· All articles ·

Source: legislation.gov.uk · retrieved 2026-07-28