Commentary

V4.113G Supplies in relation to land excluded from exemption—caravan pitches

Part V4 Exemption, zero-rating and reduced rates

V4.113G Supplies in relation to land excluded from exemption—caravan pitches

V4.113G Supplies in relation to land excluded from exemption—caravan pitches

The following supplies are excluded from exemption1:

For details of the reduced rate which applies between 15 July 2020 and 12 January 2021, see V4.425.

  1.  

    (1)     the provision of seasonal pitches for caravans, and

  2.  

    (2)     the grant of facilities at caravan parks to persons to whom such pitches are provided

Meaning of 'seasonal pitch'

A seasonal pitch is2:

  1.  

    (a)     a pitch on a holiday site other than an employee pitch, or

  2.  

    (b)     a non-residential pitch on any other site

An 'employee pitch' is a pitch occupied by an employee of the site operator as that person's principal place of residence during the period of occupancy.

A 'holiday site' is a site or part of a site which is operated as a holiday or leisure site.

A 'non-residential pitch' means a pitch which:

  1.  

    (a)     is provided for less than a year, or

  2.  

    (b)     is provided for a year or more and is subject to an occupation restriction3,

and which is not intended to be used as the occupant's principal place of residence during the period of occupancy.

HMRC provides further clarification as follows4:

What is the liability of a caravan pitch?

Pitch fees or rents received for the granting of the right to caravan owners to keep their caravans on pitches are either exempt or standard-rated. Broadly speaking, the

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