Commentary

RCB/5/12 VAT—new guidance on the VAT liability of caravan pitch rentals

Part V16 Forms and other HMRC material

RCB/5/12 VAT—new guidance on the VAT liability of caravan pitch rentals

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.

Readership

This Brief is for caravan site owners.

Action required

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.

Introduction

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

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