It has come to our attention that some private sector student accommodation operators are in discussion with HMRC over the correct VAT liability of the letting of student accommodation during vacation periods. HMRC are keen to know the HE sector's views on this, so we would be grateful if you could spend 5 minutes completing this short survey regarding how your university treats vacation lettings of student accommodation. Our aim is to ensure that there is a level playing field for universities along with private providers, and the more information we have, the better we can do this.

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* 1. Who is your student accommodation let to during vacation periods? (please select all answers which apply).

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* 2. Are there any restrictions on the length of stay for lettings over the vacation periods? 

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* 3. What facilities are provided with the accommodation for vacation lettings? (please select all answers which apply).

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* 4. If you let to students of other HEIs or TEFL students etc. do you let directly to the students or to the other organisation for use by their students?

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* 5. Do you advertise and contract directly or through an agency e.g. University Rooms?

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* 6. Do you add VAT to your letting charges?

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* 7. Are you aware of how private providers in your area treat the letting of their student accommodation in vacation periods?

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