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As part of the UK Government response to support businesses affected by the coronavirus (COVID-19), the government has introduced a temporary 5% reduced rate of VAT for suppliers of hospitality, hotel and holiday accommodation.
Serviced Apartment accommodation invoices will reflect the new VAT rate of 5% on bookings up to 28 nights and 1% thereafter. The new VAT rate is effectively applied from 15th July 2020 to 12th January 2021.
You can find further information here
For guidance on Coronavirus (COVID-19): travel corridors please click here