VAT information sheet 04/13: taxing holiday caravans

This information sheet explains how to establish the correct VAT liability of supplies of caravans following the changes announced at Budget 2012.



This VAT Information Sheet updates and replaces VAT Information Sheet 11/12 ‘VAT Taxing holiday caravans’ issued August 2012 to reflect feedback received.

The main change is to give further guidance on sales of second-hand caravans from 6 April 2013, including how to determine whether they were occupied before that date.

Published 2 April 2014