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raytess | 12:46 Thu 14th Jul 2005 | Business & Finance
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Is VAT chargeable on site rent far a caravan or mobile home?
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*Disclaimer*
VAT tends to be a complex matter and so you should always seek professional advice to ensure that any VAT liability is complied with.

What I understand of this issue is that you need to define if the caravan is

  • a) holiday accommodation (VATable)
  • b) your property used as seasonal accommodation (VATable)
  • c) your property used as a private residence (VAT exempt in certain circumstances)

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000101&propertyType=document

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