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Posted Mon, 02 Dec 2024 15:45:09 GMT by dannyboy
We have a VAT registered partnership and intend on renting out our furnished holiday let through Airbnb. Do we need to account for VAT on the income we receive from this or do Airbnb do this on our behalf?
Posted Wed, 04 Dec 2024 15:04:39 GMT by HMRC Admin 18 Response
Hi,
Please refer to notice 709/3 for guidance on the VAT liability of holiday accommodation:
Hotels and holiday accommodation (VAT Notice 709/3)
Guidance on supplies where an agent is involved can be read in notice 700 sections 22-25 here:
22. Supplies made by or through agents
You should contact Airbnb to check the terms of your agreements with them to determine how they are acting for you as there are several scenarios that could apply when an agent is involved in a transactions.
Thank you.

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