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Taxing Hotels

In the final part of this series of articles on taxing hotels Elizabeth Bradley CTA and Neville Wright of Berwin Leighton Paisner explore VAT and stamp duty within the context of hotels
This article looks at the principal VAT implications of owning and operating hotels. There are specific VAT rules for hotels governing the rate of VAT paid by guests or persons using the facilities that hotels often provide for example conference rooms. However in some ways the VAT treatment of hotels is relatively straightforward since most of the supplies made by a hotel attract VAT and in most cases hoteliers should recover nearly all of their input tax that is their own VAT incurred (generally they do not suffer from being partially exempt where recovery...
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