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HMRC internal manual

VAT Land and Property

HM Revenue & Customs
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Caravans and houseboats: storage of touring caravans

Where a person supplies facilities for storing caravans without allocating specific spaces this is treated as a standard rated supply of facilities. Where, alternatively, a caravan owner is granted the use of a numbered bay this is treated as the grant of a licence to occupy land. However the supply is excluded from exemption by VAT Act 1994, Schedule 9, Group 1, Item (h) (‘the grant of facilities for parking a vehicle’).

This approach was confirmed by the Tribunal in the case D H Commercials (Leasing) Ltd (VTD 14115). The Tribunal ruled that a touring caravan was a vehicle for the purposes of the legislation and that the provision of storage constituted parking. Such supplies are standard rated regardless of the period of time for which the storage is provided.