Issue 6: Booked a Hotel Room Lately?
I am happy to say that I have never booked a room and not show up, but let’s assume that you have; Following recent case law, if you make a deposit when you make the booking for an unspecified room then no VAT is chargeable if you decide not to turn up and the hotel charges you a “no-show” fee. So check your bills people.
Similarly, the booking fee/down payment itself is not Vatable until you are given a room.
Don’t you just love VAT? It’s oh so exciting!!! (No sarcasm on my part).
For further insights contact Marlon Appleton.