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HMRC internal manual

VAT Land and Property

Caravans and houseboats: supply of brick and other skirtings

In Stonecliff Caravan Park the Tribunal found that a brick skirting was integral to the agreement to supply a caravan. Recovery of input tax will be based on the liability of the supply of the caravan.

‘The brick skirtings for the park homes form no part of the obligation under the pitch agreements. The skirting is closely associated with the sale of the park homes and the input tax should be regarded as directly attributable to a zero rated supply.’