Holiday and other short-stay accommodation

This class includes the provision of accommodation, typically on a daily or weekly basis, principally for short stays by visitors, in self-contained space consisting of complete furnished rooms or areas for living/dining and sleeping, with cooking facilities or fully equipped kitchens. This may take the form of apartments or flats in small free-standing multi-storey buildings or clusters of buildings, or single storey bungalows, chalets, cottages and cabins. Very minimal complementary services, if any, are provided

Name: Holiday and other short-stay accommodation
Sector: I - Accommodation and food service activities

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: hotels and restaurants are excluded areas.

Usually includes

This class includes the provision of accommodation, typically on a daily or weekly basis, principally for short stays by visitors, in self-contained space consisting of complete furnished rooms or areas for living/dining and sleeping, with cooking facilities or fully equipped kitchens. This may take the form of apartments or flats in small free-standing multi-storey buildings or clusters of buildings, or single storey bungalows, chalets, cottages and cabins. Very minimal complementary services, if any, are provided. This class includes accommodation provided by:
children's and other holiday homes
visitor flats and bungalows
cottages and cabins without housekeeping services
youth hostels and mountain refuges

Usually excludes

provision of furnished short-stay accommodation with daily cleaning, bed-making, food and beverage services, see 55.10
provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis, see division 68

Source: the official APR activity classification.