来自 ProQuest 喜欢 0 阅读量: 36 作者: Kirby, Neil 摘要: A letter to the editor on the reducing the rate of value-added tax (VAT) on hotel accommodation in Great Britain, is presented. 年份: 2011 收藏 引用 批量引用 报错 分享
0%ZeroIntra-community and international transport (excluding road and rail); hotel accommodation B Belgium VAT rates RateTypeWhich goods or services 21%StandardAll other taxable goods and services 12%ReducedSome foodstuffs; certain agricultural supplies; some social housing; some construction work on ne...
VAT increase was madnessA letter to the editor on the reducing the rate of value-added tax (VAT) on hotel accommodation in Great Britain, is presented.Kirby, NeilCaterer & Hotelkeeper
Hotel or accommodation between 1 October 2021 and 31 March 2022: 5.5% Investigation or security: 12% Labour-only building or construction services: 14.5% Laundry or dry-cleaning services: 12% Lawyer or legal services: 14.5% Library, archive, museum or other cultural activity: 9.5% Management co...
VAT RATES GENERALLY APPLIED IN THE MEMBER STATES TO CERTAIN PRODUCTS OR SERVICES 0 = zero rate (exemption with refund of tax paid at preceding stage); [ex] = exemption; [m] = taxation on the margin; [-] =out of scope GOODS and SERVICES Construction work on new buildings Travel agencies...
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The article reports that hotel and accommodation operators are not yet sure to pass on the hike in value-added tax to consumers. A straw poll of members of the British Association of Hotel Accountants (BAHA) at the BAHA conference, reveals that about 30% of respondents said that they would...
Hotel:Yes, if accommodation relates to the taxable business carried on by an employer. Please note that, if the total amount of invoice exceeds EUR 250, the hotel bill must be addressed to the employer. Client entertaining:Yes. Input VAT on expenses, if they are incurred for value gifts (...
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(non-luxurious); some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and ...