V4.414 Static holiday caravans

With effect from 6 April 2013, the reduced rate of 5% applies to1:

  1.  

    •     supplies of 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

  2.  

    •     the transfer of any undivided share in such a caravan

  3.  

    •     the lease or hire of such a caravan

  4.  

    •     the private or non-business use of such a caravan

This replaced, following consultation, an original plan to impose the standard rate on such caravans with effect from 1

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