Clarification from the Treasury on the scope of the VAT discount, and what specific industries fall under “hospitality and attractions” has been given. Below is the verbatim response which makes clear the position as to what is and is not included within a club. ‘I’m afraid that the Reduced VAT doesn’t apply to golf courses [and] Adventure Golf and driving ranges are not covered by the VAT cut policy. This is a summary of what it does apply to: • Hospitality includes the supply of food and non-alcoholic beverages from restaurants, cafes and pubs. It also includes the supply of hot food and non-alcoholic hot beverages to take away. • Accommodation includes hotels, inns, boarding houses, huts (including a beach hut or chalet), caravans, houseboats or tents. It will also include seasonal pitches for caravans and pitches for tents, in addition to associated facilities. • Attractions includes admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar events.’
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