Home VAT on camping and accommodation: which rate applies?
VAT on camping and accommodation: which rate applies?
A camping pitch and furnished accommodation can receive different VAT treatment. Assess what you actually provide for each type of booking.
The main distinction in 2026
Providing camping pitches for a short period is subject to 9% VAT. Accommodation supplied by hotels, guesthouses and holiday accommodation businesses is subject to 21% from 1 January 2026. Furnished holiday homes or static caravans can constitute accommodation. Being located on a campsite does not determine the rate by itself.
Separate current rates from future debate
A possible future rate change only applies once it has taken effect. This page describes the published rates for 2026.
If you are changing your offer for a later season, have the legislation for that season checked as well.
Review more than the overnight stay
- Describe exactly what the guest hires for each booking type.
- Record which facilities are included and which are sold separately.
- Keep booking conditions and sample invoices.
- Identify advance payments and bookings spanning calendar years.
Clarity in your booking system
Valorem can review the tax classification of your offer with you. Describe your accommodation and packages so we can discuss the supporting information needed before you change rates in your records.
Unsure which VAT rate applies to your offer?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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