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.