From 15th July 2020 a new temporary reduced rate (5%) was introduced for sleeping accommodation in hotels and similar establishments, on-premises catering services, hot takeaway food and drink and admissions to certain attractions. This rate can be applied until 12th January 2021. For further guidance see the link below for affected supplies: https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2020-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions/guidance-on-the-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions  Your client … Continue reading VQOTW: VAT change of rate and impact on vouchers