Policy paper

VAT: maintaining the zero-rate for residential caravans

This tax information and impact note details the policy that residential caravans designated for year round occupation, stay zero-rated following a new British Standard (BS).

Documents

Details

The VAT zero-rate for residential caravans is linked to the current British Standard for such caravans (BS 3632:2005) published by the British Standards Institution. This British Standard has been revised following publication of a new 2015 version (BS 3632:2015). This change in legislation ensures the VAT zero-rate continues to apply to supplies of residential caravans built to the new BS and maintains the effect of the current zero-rate. Revenue and Customs Brief 21 (2015): VAT zero-rating - liability of residential caravans and the new legislation in The Value Added Tax (Caravans) Order 2015 have also been published.

Published 1 December 2015