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If you hire a room then room hire is normally exempt from VAT and this should be entered on CUFS using the tax code 'No UK VAT'. There are two exceptions to this:

  • The person/company charging you for the room may have opted to charge VAT on the hire of the room and have an agreement in place with HM Revenue and Customs to do this. In this case VAT will be charged.
  • If a room is hired for the purposes of catering or for sleeping accommodation VAT will be charged.

E.g. If you went to a hotel and hired a room for a meeting then it would normally be exempt. However, if you hired the room for an event with catering (for example a staff party) then it would be taxable.

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