V16.1011 VAT—taxing holiday caravans
Information Sheet 4/13, March 2013
This VAT Information Sheet updates and replaces VAT Information Sheet 11/12 “VAT Taxing holiday caravans” issued August 2012 to reflect feedback received. The main change is to give further guidance on sales of second-hand caravans from 6 April 2013, including how to determine whether they were occupied before that date (paragraphs 2.4 and 2.5 below). VAT Information Sheet 11/12 has now been withdrawn and Public Notice 701/20 “Caravans and Houseboats” will be updated in the coming months.
1.1 Who should read this notice
Caravan manufacturers, caravan distributors and caravan park owners should read this information sheet.
However, this is most relevant to businesses that make or sell caravans that are longer than 7 metres(m) or wider than 2.55m, and which do not meet British Standard 3632:2005 (mainly static and larger touring caravans). There are no changes to the treatment of caravans that do not exceed 7m in length and 2.55m in width as these remain standard-rated for VAT (mainly standard touring caravans).
References to a caravan that meets BS 3632:2005 mean a caravan that is manufactured to the 2005 version of BS 3632 approved by the British Standards Institution and is therefore suitable for residential use (see section 3).
1.2 What is this Information Sheet about?
It provides guidance on how to establish the correct VAT liability of supplies of caravans following the changes announced at Budget 2012.
1.3 When do these changes take effect?
These changes apply to supplies of affected caravans (see para 1.1) that are made