SCHEDULES
SCHEDULE 2Provision of late night refreshment
Exempt supplies: clubs, hotels etc. and employees
3
1
The supply of hot food or hot drink on or from any premises at any time is an exempt supply for the purposes of paragraph 1(1) if, at that time, a person will neither—
a
be admitted to the premises, nor
b
be supplied with hot food or hot drink on or from the premises,
except by virtue of being a person of a description falling within sub-paragraph (2).
2
The descriptions are that—
a
he is a member of a recognised club,
b
he is a person staying at a particular hotel, or at particular comparable premises, for the night in question,
c
he is an employee of a particular employer,
d
he is engaged in a particular trade, he is a member of a particular profession or he follows a particular vocation,
e
he is a guest of a person falling within any of paragraphs (a) to (d).
3
The premises which, for the purposes of sub-paragraph (2)(b), are comparable to a hotel are—
a
a guest house, lodging house or hostel,
b
a caravan site or camping site, or
c
any other premises the main purpose of maintaining which is the provision of facilities for overnight accommodation.