Caravans, houseboats, etc

V4.275 Caravans and houseboats

This paragraph examines the zero-rating extended to caravans and houseboats which is conferred by VATA 1994, Sch 8, Group 9.

In particular it considers:

  1.  

    •     the items covered by the zero-rating for caravans and houseboats

  2.  

    •     the zero-rating for caravans (item 1)

  3.  

    •     the zero-rating for houseboats (item 2)

  4.  

    •     the zero-rating for certain deemed supplies of services in relation to caravans and houseboats (item 3)

  5.  

    •     the exclusion from zero-rating for removable contents of caravans and houseboats

  6.  

    •     the exclusion from zero-rating for accommodation in a caravan or house boat

Items covered by zero-rating—caravans and houseboats (zero-rating)

Under VATA 1994, Sch 8, Group 9, items 1–3 zero-rating extends to:

  1.  

    •     caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which:

  2.  
    1.  

      –     were manufactured to standard BS 3632:2005 or (with effect from 2 December 2015) BS 3632:20151 approved by the British Standards Institution, or

    2.  

      –     are second hand, were manufactured to a previous version of standard BS 3632 approved by that Institution and were occupied before 6 April 2013

  3.  

    •     houseboats being boats or other floating decked structures designed or adapted for use solely as places of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion

  4.  

    •     the supply of such services as are described in VATA 1994, Sch 4, para

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