VATLP11200 - Hotels and similar establishments (Item 1d): what is a hotel, inn or boarding house?
»Ê¹ÚÌåÓýapp legislation does not define the terms hotel, inn or boarding house and it is therefore necessary to apply their ordinary natural meanings.
»Ê¹ÚÌåÓýapp term “boarding houseâ€� is used less frequently these days but is generally taken to mean an establishment at which food and lodging is provided in return for a charge.
An “inn� is historically a house, including a public house, which provides lodging for payment especially for travellers.