Tourist apartment do attract the higher rate VAT, as it is considered to be a business. If you registered for VAT than you can claim the VAT.
Most of these apartment comes with a so called guarantee. Please search this with a fine comb. Like all guarantees it comes with conditions. Two of the most common:
1) % guaranteed. This is already loaded on the price.
2) % guaranteed. As per the small print it will be % of the profit. The profit than gets manipulated with the opposite of creative accounting and as a result no profit gets made.