Hello,
I have a question regarding the VAT being charged on the supply of catering services for a wedding, specifically in relation to the temporary VAT reduction for the hospitality sector…
The wedding is due to take place on 22nd December 2021 this year, at which point the temporary rate will have gone up from 5% (as it is currently), to 12.5%. However, the payment for the provision of the service is payable before 30th September 2021 (the date when VAT goes from 5% to 12.5%).
As such, I wanted to know if the VAT chargeable would be at 5% because of the payment date, or 12.5% owing to the date of the provision of service.
Thanks
Harry