天美影院

A customer with a reservation who fails to turn up or contact the hotel to cancel their booking, may be charged a fee. Hotels often describe these as 鈥渘o-show charges鈥�.

In this case, any retained deposits or 鈥渘o-show charges鈥� will be subject to VAT. Any amount paid on account is consideration for the customer鈥檚 right to benefit from the performance of obligations arising from the contract to provide services, regardless of whether the customer exercises that right. When the payment is taken it creates a chargeable event and VAT becomes due. This payment cannot be retrospectively re-characterised as an outside the scope compensation payment.