RCB/5/12 VAT—new guidance on the VAT liability of caravan pitch rentals
Revenue & Customs Brief, Issue 5. 27 February 2012
Purpose of this Brief
The purpose of this Brief is to introduce new guidance on the VAT liability of caravan pitch rentals, which reflects minor amendments effective from 1 March 2012.
This Brief is for caravan site owners.
Caravan site owners who currently supply exempt pitches in the circumstances described below (see “Who will be affected…..?”) should check their VAT liability under the new guidance.
This Brief introduces new guidance on the VAT liability of caravan pitch rentals. This new guidance reflects minor amendments that will take effect from 1 March 2012 as a result of legislation to put an existing concession on a formal basis (background information about the legislation can be found in the consultation document published on 13 December 2010 and the Summary of Responses to that document – the latter contains a link to the consultation document at the bottom of page 3).
There should be no change for the majority of caravan site owners. However, sites that currently supply exempt pitches in the circumstances described below (see “Who will be affected….?”) should check their position under the new guidance.
Who will be affected by the minor amendments?
You should review the VAT liability of your supplies if you currently treat caravan pitch fees as exempt in any of the following circumstances—