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Contents

Official guidance
VAT Registration

VATREG02000 · Basic principles of registration

  • VATREG02050 · The VAT register
  • VATREG02100 · Meaning of person
  • VATREG02150 · Meaning of taxable person
  • VATREG02200 · Registration of the person
  • VATREG02250 · Meaning of taxable supply
  • VATREG02300 · Meaning of taxable turnover
  • VATREG02400 · Margin schemes
  • VATREG02450 · Supplies made by a taxable person previously registered
  • VATREG02500 · Supplies of long term accommodation
  • VATREG02550 · Place of supply/outside the scope supplies
  • VATREG02600 · Disposals of capital assets
  • VATREG02650 · Definition of a capital asset
  1. Basic principles of registration: contents
  2. Basic principles of registration: supplies of long term accommodation

VATREG02500 | Basic principles of registration: supplies of long term accommodation

From HM Revenue & Customs · VAT Registration

The value of certain supplies of long term accommodation is to be excluded when calculating taxable turnover for registration purposes. For further guidance on the valuation of long term accommodation, see VATVAL09300.

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