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HMRC internal manual

VAT Construction

Zero-rating the development of residential caravan parks: what is a 'permanent park for residential caravans'?

‘Permanent park for residential caravans’ isn’t defined, although Note 19 to Group 5 restricts the meaning of ‘residential caravan’.

The term ‘permanent park for residential caravans’ envisages a site where people live, treating their caravans as dwellings. VATLP - VAT Land and Property refers.