The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note should be read in conjunction with the Supplies of caravans guidance note.
Since 1 January 2012, HMRC withdrew an extra-statutory concession relating to caravans.
The following VAT treatment applies the following services connection with the provision of a caravan pitch:
the recharge of any business rates will follow the same VAT treatment as the caravan pitch
the recharge of any non-metered sewerage / water costs to a
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