Commentary

V4.113H Supplies in relation to land excluded from exemption—pitches for tents

Part V4 Exemption, zero-rating and reduced rates

V4.113H Supplies in relation to land excluded from exemption—pitches for tents

V4.113H Supplies in relation to land excluded from exemption—pitches for tents

The following supplies are excluded from exemption1:

  1.  

    (1)     providing pitches for tents, and

  2.  

    (2)     camping facilities

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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial