Policy paper

Revenue and Customs Brief 21 (2015): VAT zero-rating - liability of residential caravans

This brief announces a change to the British Standard (BS 3632:2015) for caravans.



This brief announces a legislative amendment for caravans which ensures that sales of caravans designed for all year round occupation (‘residential caravans’) continue to benefit from the VAT zero-rate. This follows the publication of a revised British Standard (BS 3632:2015) upon which the VAT zero-rate relies. A Tax information and impact note on VAT: maintaining the zero-rate for residential caravans and the new legislation in The Value Added Tax (Caravans) Order 2015 have also been published.

Published 1 December 2015