Commentary

BB/21B/03 VAT—announcement of policy changes affecting the VAT liability of caravans

Part V16 Forms and other HMRC material

BB/21B/03 VAT—announcement of policy changes affecting the VAT liability of caravans

BB/21B/03 VAT—announcement of policy changes affecting the VAT liability of caravans

Business Brief, Issue 21. 13 November 2003

This Business Brief article announces a small adjustment to Customs policy on the size of caravans eligible for zero-rating, to correct a minor rounding error.

This change will be reflected in a revised edition of Notice 701/20 “Caravans and houseboats” (Part V8) which is to be published shortly and deals with the VAT liability of caravans and houseboats, and the provision of accommodation, pitches and moorings.

Measurements of caravans

Under the previously published policy, caravans were eligible to be zero-rated if they either exceeded a length

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