This discussion clarifies the GST rates and SAC code (996322) for accommodation services provided by hostels and paying guests. Generally, GST is 12% if the stay is less than 90 days or the rent exceeds £20,000 per person per month. Stays of 90 days or more with rent up to £20,000 per person per month are exempt from GST. Accommodation provided by educational institutions is also exempt.
29 September 2025
SAC 996322: Room or unit accommodation services provided by hostels, camps, paying guests, and similar establishments. This covers both short-term and long-term stays except those run by educational institutions.