Vat on rental income from Airbnb

[Yiannis17]

Morning

I understand that rental income received is exempt from vat. If a business runs the letting of flats, through airbnb, so for short term lets, does this fall under holiday lettings and VAT notice 7093?

Thank you

[Trevor S]

The definition of holiday accommodation (in VAT law) is "any accommodation...which is advertised or held out as holiday accommodation or as suitable for holiday or leisure use". So perhaps consider factors like:
- how do you describe the properties, and how might potential customers view them,
- how does Airbnb describe it's product, and what would the typical user be seeking?

Bear in mind the 28 day rule, where a guest has a continuous stay of over 28 days, there is no VAT due on accommodation from day 29 onwards (section 3 of the notice quoted). Section 5.6 may also be applicable to some lets, depending on the location of the properties and the nature of the lets.