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HMRC internal manual

VAT Input Tax

Motoring expenses: motor caravans

HMRC has agreed with the Society of Motor Manufacturers and Traders that all these features must be found in a vehicle for it to be treated as a motor caravan:

  • a permanently installed sink and cooking facilities;
  • seating arrangements that let diners sit at the meal table;
  • at least one bed which is no shorter than 1.82 metres; and
  • a permanently installed fresh water tank with a minimum capacity of ten litres.

A motor caravan is not a car.