As you will be aware the government temporarily reduced the VAT rate for certain areas of hospitality from 20% to 5% in July 2020. The 5% rate is coming to an end on 30 September 2021. The rate from 1st October 2021 will be a reduced rate of 12.5%, this will be in effect until 31 March 2022. At this point the standard rate will apply.

Further information and guidance can be found at

Should you require further help or guidance please feel free to contact either myself or Scott Ledger