Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Land and Property

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 7 July 2017, see all updates

Give feedback about this page

1. Contents
2. VATLP21000
3. 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.

Print this page