delete The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020
Extends the reduced rate of VAT for hospitality and tourism from 12th January 2021 to 31st March 2021, amending the earlier Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020.
This temporary COVID-19 measure is entirely spent — the extended deadline of 31st March 2021 has long since passed. As a time-limited fiscal intervention that has expired of its own terms, it serves no ongoing regulatory function. VAT rate policy is a fiscal instrument, not a regulatory burden in the traditional sense, but this specific instrument has no remaining effect and should be removed from the statute book as obsolete.