What VAT rate applies to the hospitality industry from 1 October 2021?
Supplies made by the hospitality industry that have been subject to a 5% VAT rate since July 2020, will become liable to 12.5% VAT between 1 October 2021 and 31 March 2022.
NHS QR Codes and the NHS COVID Pass
Hospitality, leisure, tourism and close contact sectors encouraged to continue to use NHS QR codes and, in high risk settings to use the NHS COVID pass. NHS COVID Pass Verifier App launched at the weekend.
Cut in VAT rate for leisure and tourism sectors
As part of the government’s approach to support economic recovery, the Chancellor announced a temporary cut in the rate of VAT, from 20% to 5%, from the 15 July 2020 to 12 January 2021 for the leisure and tourism sectors.
Eat Out to Help Out
If your business sells food for immediate consumption on your premises, has a dining area for eat in meals and was registered as a food business with your Local Authority on or before 7 July, you can register to participate in the Eat Out to Help Out scheme from 13 July.
Simpler licensing process for outdoor dining
Simplified licensing process for outdoor seating for pubs, restaurants and cafes will allow them to use car parks and terraces as dining and drinking areas, under their existing seating licenses.