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HMRC internal manual

VAT Valuation Manual

HM Revenue & Customs
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Specific applications: caravans - removable contents: calculating the value of removable contents

If the supply of the caravan and removable contents are made for a single consideration it is necessary to perform an apportionment to establish the amount of output tax due. Guidance on apportioning such supplies is given below. Where in rare cases, there is a separate consideration for each, no apportionment will be required and, unless the attribution of value to each consideration is a “sham”, the value of each will have to be accepted as it stands. If you are uncertain whether there are one or two considerations, you should refer to paragraph 03400 of this volume of guidance.