Caravans - withdrawal of the Extra-statutory concession

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Caravans - withdrawal of the Extra-statutory concession
  • VAT treatment from 1 January 2012
  • Time of supply and invoicing
  • Conclusion

This guidance note should be read in conjunction with the Supplies of caravans guidance note.

Since 1 January 2012, HMRC withdrew an extra-statutory concession relating to caravans.

VAT treatment from 1 January 2012

The following VAT treatment applies the following services connection with the provision of a caravan pitch:

  • the recharge of any business rates will follow the same VAT treatment as the caravan pitch

More on Supplies of land and property: