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Standard rate VAT applied to civil wedding

Stanley Dencher, specialist tax writer at Croner-i, considers whether the standard VAT rate applied on multiple supplies in the Blue Chip Hotels case, involving a civil wedding which hired out separate rooms in the hotel for both the wedding ceremony and reception

In Blue Chip Hotels Ltd v R & C Commrs [2017] BVC 516, Blue Chip Hotels hired out a room (the Tamarisk Room), in which civil wedding ceremonies were carried out.

Blue Chip Hotels did not opt to tax the property. Arrangements with, and payment for, the registrar were made by the bride and groom. The Marriages (Approved Premises) Regulations 1995 (SI 1995/510) require the room for a civil ceremony to be physically separate from the rest of the wedding activities.

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