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HMRC internal manual

VAT Construction

Zero-rating the development of residential caravan parks: services excluded from zero-rating

Alterations to existing works

Works that improve existing facilities such as widening or upgrading roads are standard-rated.

Works that enlarge an existing park by extending the road, drainage and utilities systems or by building new pitches, are zero-rated.

Civil engineering for houseboat moorings

Civil engineering works for houseboat moorings are standard-rated, even though they may result in facilities comparable to those facilities found at permanent parks for residential caravans.

In Littlehampton Houseboat Association (VTD 5420) it was held that the installation of a road, water mains and cabling at houseboat moorings, didn’t qualify for zero-rating.