{"id":2471,"date":"2021-09-23T10:37:45","date_gmt":"2021-09-23T09:37:45","guid":{"rendered":"https:\/\/www.devon.gov.uk\/educationfinance\/?p=2471"},"modified":"2021-09-23T10:37:45","modified_gmt":"2021-09-23T09:37:45","slug":"governance-compliance-72-vat-temporary-reduced-rate-increase-to-12-5-from-01-10-2021","status":"publish","type":"post","link":"https:\/\/www.devon.gov.uk\/support-schools-settings\/governance-compliance-72-vat-temporary-reduced-rate-increase-to-12-5-from-01-10-2021\/","title":{"rendered":"Governance &amp; Compliance 72: VAT Temporary Reduced Rate Increase to 12.5% From 01\/10\/2021"},"content":{"rendered":"<p>From 1st October 2021, VAT chargeable on supplies of holiday accommodation and hospitality \/catering (i.e. the sale of food and non-alcoholic beverages for consumption on the premises) will be temporarily changed to 12.5%. This rate will apply for 6 months, from 1st October 2021 to 31st March 2022. Supplies of holiday accommodation and catering will temporarily attract VAT at the rate of 12.5% rather than the temporary rate of 5% or the standard 20% rate.<\/p>\n<ul>\n<li>Supplies of hot takeaway food and hot takeaway non-alcoholic drinks will also attract VAT at the 12.5% rate.<\/li>\n<li>The provision of catering to school staff and visitors i.e. meals and drinks sold to staff (non-pupils) for consumption in school dining rooms, will attract VAT at the temporary 12.5% rate<\/li>\n<li>Cold food purchased for consumption off the premises i.e. cold sandwiches purchased by staff for consumption in the staff room will still be zero rated<\/li>\n<li>Catering supplied to pupils is still outside the scope and does not attract VAT.<\/li>\n<\/ul>\n<p>Catering can be a complex issue for VAT, If you would like any help or advice please contact the VAT team on: <a href=\"mailto:vat@devon.gov.uk\">vat@devon.gov.uk<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>From 1st October 2021, VAT chargeable on supplies of holiday accommodation and hospitality \/catering (i.e. the sale of food and non-alcoholic beverages for consumption on [&hellip;]<\/p>\n","protected":false},"author":1888,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[15],"tags":[176,177,178,179],"class_list":["post-2471","post","type-post","status-publish","format-standard","hentry","category-governance-compliance","tag-12-5","tag-177","tag-temporary-rate","tag-vat"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-05-14 20:17:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/posts\/2471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/users\/1888"}],"replies":[{"embeddable":true,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/comments?post=2471"}],"version-history":[{"count":0,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/posts\/2471\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/media?parent=2471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/categories?post=2471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/tags?post=2471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}