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HMRC internal manual

VAT Valuation Manual

Specific applications: caravans - removable contents: supplies associated with caravans

Both new and used zero-rated and reduced rated caravans may be sold for a selling price that includes other items.

The Talacre Beach CJEU case ref C-251/05 established that, although a caravan and its removable contents are considered to be a single supply, it is not permissible to extend the zero rate VAT liability of the caravan to cover the removable contents. This is because, under UK legislation, removable contents are specifically excluded from the zero rate under VATA 94 Schedule 8 Group 9 note (a).

Charges made at the time of supply of the caravan for delivery, unloading and positioning are regarded as part of the single supply of the caravan and form part of its price

Other charges, such as reservation fees, premiums, pitch fees or commissions are not considered to be part of the single supply of the caravan. You must therefore establish what supplies have been made and the relevant considerations proper to each.