Guidance

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.

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Details

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