The provision of emergency accommodation in State owned property is outside the scope of Value-Added Tax (VAT). The supply of emergency accommodation in all or part of a house, apartment or other similar establishment is exempt from VAT.
Accommodation in a hotel or guesthouse contracted to a State agency is regarded as an exempt supply of emergency accommodation where:
- It is provided exclusively as emergency accommodation
- it is not available as guest or hotel accommodation to the general public.
Further guidance contains more detailed information on the VAT treatment of emergency accommodation and ancillary services.