the joint wto & ih&ra; study on hotel classification - Hotel Designs

IND.D.004.16 April 2004Is it used to control accommodation /__/ /__/tariffs within established classes?Is it used to differentiate /__/ /__/government taxes e.g. V.A.T. 29 YES NO Types of establishmentsIs it used to:- promote quality? /__/ /__/- promote investments? /__/ /__/- o<strong>the</strong>r (specify)Is it used to monitor accommodation /__/ /__/tariffs within established classes?O<strong>the</strong>r <strong>ra</strong>tionale and use (specify)6. Classification authority/body deciding each classification (Classificationauthorities such as National Tourism Ministry/Hotel Association, etc. The following(hotels, apartment hotels etc.) might each be classified by a different authority)Hotels/specific types:Apartment hotels/specific types:Motels/specific types:Inns/specific types:O<strong>the</strong>r (specify):7. Bodies involved in devising and d<strong>ra</strong>fting classification (multiple answers possible)29 Higher taxes, or higher <strong>ra</strong>tes of V.A.T (Value-added Tax) may be applied to establishments assigned to a higherclass due to <strong>the</strong>ir perceived “luxury”.- 85 -