OK this is nothing to do with website marketing but it could be of interest!!
A recent article written by Smith & Williamson [Accountants] stated that any hotel that has accounted for VAT on room deposits for 'no show' reservations could be inline for a VAT refund going back four years.
This opportunity arises because HMRC has amended it's guidance in relation to the VAT liability of room deposits for hotels. HMRC now accept that a deposit that is retained in the event of a contract for a room being cancelled becomes a compensation sum, which is not subject to VAT.