Legislation – The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020

This Order amends the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728) to extend the period during which the reduced rate relief will apply.

It also extends the period during which the consequential changes to the flat-rate scheme for small businesses in regulation 55K of the Value Added Tax Regulations 1995 (S.I. 1995/2518) will apply.

The relief is extended in response to the continuing coronavirus health emergency. The reduced rate relief and the consequential changes to the flat-rate scheme will now both have effect until 31st March 2021.

A Tax Information and Impact Note covering this instrument was published on 15th July 2020 alongside the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728) and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.It remains an accurate summary of the impacts that apply to this instrument.