What taxes apply?

What taxes apply?

Different countries and local authorities apply taxes in various ways. As a result, tax and VAT inclusion can vary across the serviced apartments featured by Checkin Apartments.

Any applicable taxes or VAT details will be clearly stated at the quotation stage and included in your final payment amount where required. If you have any questions regarding taxes or VAT, our team will be happy to clarify these for you.

Understanding Common Tax Rules

United Kingdom

  • Standard VAT Rule:
    Value Added Tax (VAT) is charged at 20% for the first 28 consecutive nights, then at a reduced rate of 4% for each additional consecutive night thereafter.

  • Alternative VAT Rule:
    A small number of properties only apply VAT to the service element of the rate.
    For example, on a nightly rate of £110, if £100 is considered accommodation and £10 is deemed service, VAT at 20% is applied only to the £10 service element.
    We’ll always confirm any alternative VAT arrangements at the quote, booking, and billing stages.


Taxes Outside the UK

  • Government Tax:
    A national tax applied by the government of the relevant country.

  • GST (Goods & Services Tax):
    Common in countries such as Australia, Canada, Hong Kong, New Zealand, and Singapore.

  • VAT (Value Added Tax):
    Applies across EU countries and many others worldwide.
    Known as VAT in the UK, Ireland, and Malta, but referred to differently elsewhere (e.g., IVA in Spain, BTW in the Netherlands).

  • City or Tourist Tax:
    Some city authorities apply additional taxes.
    In the UK, Manchester applies a City Visitor Charge of £1 per room, per night for accommodation within the city centre. Liverpool applies a £2 per night Accommodation BID levy, which applies to eligible hotels and serviced apartments. 

    Outside the UK, Paris
    charges around €0.80 to €1.50 per person, per night, depending on the district. Amsterdam applies a 5% tourist tax.


Service Charges

While not a tax, some properties apply a service charge, which is either included in the accommodation rate or listed separately.
Unlike restaurant gratuities, these service charges are mandatory and not discretionary.

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