The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020

Modifications of Schedule 7A to the Value Added Tax Act 1994

4.  Part 2 (the groups) has effect as if, at the end, there were inserted—

• “GROUP 14 - COURSE OF CATERING

Item No

1 Supplies in the course of catering of—

(a) any food or drink for consumption on the premises on which it is supplied, or

(b) any hot food or hot drink for consumption off those premises,

except supplies of alcoholic beverages.

NOTES

(1) Note (3A) to Group 1 (Food) of Schedule 8 applies in relation to this Group as it applies in relation to Note (3) in that Group.

(2) Notes (3B) to (3D) to Group 1 (Food) of Schedule 8(1) apply in relation to this Group as they apply in relation to that Group.

(3) “Alcoholic beverage” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.

• GROUP 15 - HOLIDAY ACCOMMODATION ETC

Item No

1 Any supply which, because it falls within paragraph (d), (e) so far as the supply consists of the grant of a licence to occupy holiday accommodation(2), (f) or (g) of Item 1 in Group 1 (Land) of Schedule 9(3), is not an exempt supply by virtue of that Item.

• GROUP 16 - SHOWS AND CERTAIN OTHER ATTRACTIONS

Item No

1 Supplies of a right of admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities but excluding any supplies that are exempt supplies by virtue of Items 1 or 2 in Group 13 of Schedule 9(4).”.

(1)

Notes (3A) to (3D) to Group 1 of Schedule 8 were inserted by section 196 of, and paragraphs 1 and 2 of Schedule 26 to, the Finance Act 2012 (c. 14).

(2)

“Holiday accommodation” is defined in Note (13) to Group 1 of Schedule 9.

(3)

Group 1 of Schedule 9 was amended by S.I. 1995/282, 2012/58, and section 196 of, and paragraph 5 of Schedule 26 to, the Finance Act 2012; there are prospective amendments but none are relevant.

(4)

Group 13 of Schedule 9 was inserted by S.I. 1996/1256.