Commentary

RCB/20/10 VAT—zero-rating – changes to zero-rate on caravans

Part V16 Forms and other HMRC material

RCB/20/10 VAT—zero-rating – changes to zero-rate on caravans

RCB/20/10 VAT—zero-rating – changes to zero-rate on caravans

Revenue & Customs Brief, Issue 20. 9 April 2010

This Revenue & Customs Brief announces a change to the dimensions of caravan that will be eligible to be zero-rated.

Effect of change

From 20 April 2010 the minimum width of caravan that will be eligible to be zero-rated will rise from 2.3 metres to 2.55 metres. The minimum length will remain unchanged at 7 metres.

All caravans less than 2.55 metres wide (and less than 7 metres long) will be subject to VAT at the standard rate – currently 17.5 per cent.

This change means that from

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