Finance Act 2020

Amendment of section 120 and Schedules 1 and 3 to Principal Act (accommodation)

45. The Principal Act is amended—

(a) in section 120(15), by substituting the following for paragraph (a):

“(a) the circumstances, terms and conditions under which (for the purposes of paragraph 11 of Schedule 3)—

(i) a letting of immovable goods constitutes a letting in the guest sector or holiday sector, or

(ii) accommodation constitutes guest accommodation or holiday accommodation,”,

(b) in Part 2 of Schedule 1, in paragraph 11, by substituting “supplies” for “letting hotel or holiday accommodation”, and

(c) in Part 2 of Schedule 3, by substituting the following for paragraph 11:

“11. Subject to regulations, if any—

(a) letting immovable goods (other than in the course of the provision of facilities of a kind specified in paragraph 12), where those goods consist of a room in a hotel or guesthouse, or

(b) the provision of holiday or guest accommodation in—

(i) a hotel,

(ii) a guesthouse,

(iii) all or part of a house,

(iv) all or part of an apartment, or

(v) another establishment,

including the letting of a place in a caravan park or camping site.”.