Hotels and holiday accommodation (VAT Notice 709/3)
I've just had a guest query a 20% VAT charge on her bill.
1. We are not VAT registered and so would not be charging VAT on the accommodation, does Booking.com charge VAT on the whole amount or just their commission.
2. If booking.com are showing a charge of 20% VAT, then why is it not reduced to 5% post 15th July in accordance with Hotels and holiday accommodation (VAT Notice 709/3)?
Any ideas out there?