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  1. Home
HMRC internal manual

VAT Land and Property

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
16 June 2021 - See all updates
  1. Back to contents
  2. VATLP21000

VATLP21100 - Caravans and houseboats: the distinction between residential and seasonal pitches

See section VATLP13000 and Notice 701/20 Caravans and houseboats for information about caravan pitches.

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