UK HMRC published updated guidance on 5 October 2021 concerning changes in the temporary reduced rate of VAT for tourism and hospitality from 1 October 2021:

• Catering, takeaway food (VAT Notice 709/1)
• Hotels and holiday accommodation (VAT Notice 709/3)
• Caravans and houseboats (VAT Notice 701/20)

The temporary reduced rate of VAT for tourism and hospitality was introduced in response to th…