Other accommodation

This class includes the provision temporary or longer-term accommodation in single or shared rooms or dormitories for students, migrant (seasonal) workers and other individuals. - student residences - school dormitories - workers hostels - rooming and boarding houses - railway sleeping cars

Name: Other 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 temporary or longer-term accommodation in single or shared rooms or dormitories for students, migrant (seasonal) workers and other individuals.
student residences
school dormitories
workers hostels
rooming and boarding houses
railway sleeping cars

Source: the official APR activity classification.