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BPR 165 - Letting of accommodation where the provision of meals is outsourced

Tuesday, 18 March 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS issued Binding Private Ruling (BPR) 165 on the 18th of March 2014.

This ruling deals with the letting of accommodation to students on the basis that the owner of the building outsources the provision of meals in the on-site cafeteria to a third party caterer and whether this trade falls within the definition of "hotel keeper” as defined in section 1(1) of the Act. 

Please click here to download BPR 165.



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