2.—(1) In this Order —| “accommodation” means accommodation consisting of or including the use, for any length of time, of a room that is provided with a bed or other sleeping facilities; |
| “hotel” has the meaning given by section 2 of the Hotels Act 1954; |
| “money’s worth” means any points, rewards or other similar thing (whether in physical or electronic form) earned by a person under any member or loyalty programme and that may be used to redeem any accommodation; |
“operator”, in relation to a hotel, means the person responsible for the day‑to‑day operations of the hotel, being —| (a) | an individual, if so responsible as a sole proprietor; or | | (b) | any body of persons, corporate or unincorporate; |
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| “taxable period” has the meaning given by paragraph 4. |
(2) In this Order, consideration is paid in money if the consideration is paid by any of the following means:| (a) | the presentation of a physical or an electronic payment instrument, such as cash, a cheque, a cashier’s order, or a voucher bearing a cash value or providing a discount; | | (b) | the use of any credit or debit facility, such as by use of a charge card, credit card or debit card, or a credit or debit arrangement without the use of any such card; | | (c) | the transfer of funds by any digital or electronic means, including by the use of a digital wallet; | | (d) | a combination of any means in sub‑paragraph (a), (b) or (c). |
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