lexiara

Schedule 4A, Part 1, paragraph 1(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In sub-paragraph (2)(d) “similar establishment” includes premises in which there is provided furnished sleeping accommodation, whether with or without the provision of board or facilities for the preparation of food, which are used by, or held out as being suitable for use by, visitors or travellers.

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