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This guidance note provides information about the VAT treatment of generating income from holiday accommodation, hotels and similar establishments in the UK. For detailed commentary, see De Voil Indirect Tax Service V4.110L and V4.110M.

Income generated from land and buildings located outside the UK is generally outside the scope of UK VAT. The exception is that in certain circumstances there may be a requirement to account for UK VAT using the Tour Operators Margin Scheme on supplies of holiday accommodation and accommodation in hotels and similar establishments regardless of whether the accommodation is located within the UK or outside the UK. The UK includes Great Britain, Northern Ireland, and the territorial sea of the UK.

Income generated from land and buildings located in the Isle of Man can be subject to a different VAT treatment than income generated from land and buildings located in the UK. For information relating to VAT in the Isle of Man, see: The Official Isle of Man Government Website.

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