VAT Rates
COLLEGE HOSTELS (Letting of immovable goods)
Rate
Exempt
Remarks
The provision of accommodation by educational establishments to students of the facility during the academic year or attending Summer Schools operating within the facility is Exempt. However, if accommodation is provided to other persons, for example, travellers or visitors then the supply is excluded from paragraph 11(1) of Schedule 1. Accordingly, the letting is taxable at the reduced rate. Paragraph 11(b) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 11(1)
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