Citation and commencement _I1

1. This Order may be cited as the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 and comes into force on 15th July 2020.

Modifications of Schedule 7A to the Value Added Tax Act 1994_I2

^M32. The following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) have effect in relation to the period beginning with 15th July 2020 and ending with [^F1 30th September 2021 ^F1] .

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3.Part 1 (index to reduced-rate supplies of goods and services) has effect as if, at the appropriate places, there were inserted—

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4.Part 2 (the groups) has effect as if, at the end, there were inserted—

Item No 1 Supplies in the course of catering of—

(a) any food or drink for consumption on the premises on which it is supplied, or

(b) any hot food or hot drink for consumption off those premises,

except supplies of alcoholic beverages. NOTES

(1) Note (3A) to Group 1 (Food) of Schedule 8 applies in relation to this Group as it applies in relation to Note (3) in that Group.

(2) Notes (3B) to (3D) to Group 1 (Food) of Schedule 8 ^M4 apply in relation to this Group as they apply in relation to that Group.

(3) “ Alcoholic beverage ” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.

Item No 1 Any supply which, because it falls within paragraph (d), (e) so far as the supply consists of the grant of a licence to occupy holiday accommodation ^M5 , (f) or (g) of Item 1 in Group 1 (Land) of Schedule 9 ^M6 , is not an exempt supply by virtue of that Item.

Item No 1 Supplies of a right of admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities but excluding any supplies that are exempt supplies by virtue of Items 1 or 2 in Group 13 of Schedule 9 ^M7 . ” .

Modifications of regulation 55K of the Value Added Tax Regulations 1995_I5

^M85. The following modifications of regulation 55K of the Value Added Tax Regulations 1995(flat-rate scheme for small businesses: category of business) have effect in relation to the period beginning with 15th July 2020 and ending with [^F2 30th September 2021 ^F2] .

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6. The Table has effect as if, in the second column—

(a) in the entry for “Catering services including restaurants and takeaways”, for “12.5” there were substituted “ 4.5 ” ;

(b) in the entry for “Hotel or accommodation”, for “10.5” there were substituted “ 0 ” ;

(c) in the entry for “Pubs”, for “6.5” there were substituted “ 1 ” .