Normally a vat registered person cannot claim vat back on accommodation except for VAT paid on accommodation in connection with the attendance at a “qualifying conference” as defined below
‘Qualifying conference’ means a conference or meeting in the course of furtherance of business organised to cater for 50 or more delegates, which takes place at a venue designed and constructed for the purposes of hosting 50 or more delegates and in respect of which the person responsible for organising the conference issues in writing the details of the conference to each taxable person who attends or sends a delegate, and such details shall include-
- the location and dates of the conference;
- the nature of the business being conducted;
- the number of delegates for whom the conference is organised, and
- the name, business address and VAT registration number of the person responsible for organising the conference
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