Income Tax (Earnings and Pensions) Act 2003 Schedule 5 paragraph 21

Excluded activities: hotels and comparable establishments

Schedule 5 paragraph 21 supplements the definition of excluded activities relating to hotels and comparable establishments, clarifying what counts as a comparable establishment and who must hold an interest in or occupy the property for the exclusion to apply.

• A "comparable establishment" means a guest house, hostel, or other establishment that offers overnight accommodation
• An establishment offers overnight accommodation if its main purpose is providing facilities for such accommodation, whether or not catering services are included
• The exclusion only applies where the person concerned has an estate or interest in, or is in occupation of, the hotel or comparable establishment in question
• This paragraph provides supplementary detail to the excluded activity described in paragraph 16(j) of Schedule 5