Hire of a room
The hire of a room is taxable at the standard rate.
Prior to 1 January 2026, where a supply consisting of the hire of a room takes place in a hotel, the supply is taxable at the reduced rate. This is on the basis that the hire comes within the meaning of "letting of a room in a hotel or guest house".
Further guidance contains more detailed information on the Value-Added Tax (VAT) treatment of the hire of a room.