Leisure and Hospitality Businesses open on New Year's Eve.

It has been accepted that bars, clubs, restaurants and hotels open after midnight on 31 December 2009 can continue to charge VAT at the 15% rate of VAT.

This applies until the end of the nights trading or 6.00am whichever is the earlier.

Please note that this does not include amusement, gaming or vending machine sales.

ICAEW

M. J. Shapcott & Co Limited, Charter House, Wyvern Court, Stanier Way, Wyvern Business Park, Derby DE21 6BF

Tel: 01332 680540 | Fax: 01332 662758 | Email: admin@shapcotts-accountants.co.uk