701/20/14 Caravans and houseboats

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/20/14 Caravans and houseboats

Part V8 HMRC Notices | Commentary

Caravans and houseboats

January 2014

This notice cancels and replaces Notice 701/20 (April 2012).

1 Introduction

1.1 What is this notice about?

This notice gives information on—


    —     how supplies of caravans should be treated for VAT purposes (sections 2 and 3);


    —     the treatment of various services of a type normally supplied by owners of caravan sites, or other people making related supplies to the owners of caravans or caravan sites (sections 4 to 6);


    —     how you should treat supplies of houseboats including accommodation and the provision of other services connected to the supplies (section 7); and


    —     how to treat removable contents in new or second-hand zero-rated caravans and houseboats (section 8).

1.2 What's changed?

This notice has been updated and revised. The main changes are as follows—


    —     the VAT liability of caravans changed with effect from 6 April 2012 in accordance with the 2012 Budget announcements.

Paragraph 2.2 has been updated to outline those changes. Further information is available in VAT Information Sheet 4/13.

1.3 Who should read this notice?

Anyone who is involved in the manufacture or sale of caravans and houseboats, is a caravan site owner, or who provides accommodation in caravans and houseboats, or mooring facilities for houseboats.

1.4 What law does this notice cover?

This notice covers the following areas of VATA 1994—

The conditions under which the supply of caravans and houseboats are zero-rated are set out inSchedule 8, Group 9
Removable contents of caravans and houseboats are normally precluded from zero-rating unless they are of a

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