Revenue eBrief No. 030/20
4.1 What VAT rate applies to short-term accommodation?
In general, the letting of immovable goods is exempt from VAT unless the lettingrelates to short-term accommodation, and other short-term guest/holiday accommodation.
Short term accommodation is generally subject to VAT at a reduced rate (13.5%), and applies to activities such as:
- Letting of a room(s) in a hotel or guesthouse.
- Short term lettings of all or part of a house, apartment or similar building.
- Letting of a part of a caravan park or similar place.
- Letting of a part of a camping site or similar place.
- Provision of any other holiday accommodation.
However, the provision of student accommodation is exempt from VAT.
4.1.1 Short term lettings
A short term letting is a letting of all or part of a house, apartment or other similar establishment:
- to a tourist, holidaymaker or other visitor
- for a period which does not exceed or is unlikely to exceed 8 consecutive weeks
A letting of emergency accommodation is excluded from this definition.