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HMRC internal manual

VAT Valuation Manual

Specific applications: caravans - removable contents: new caravans

A value for the standard-rated removable contents of new zero rated or reduced rated caravans can be calculated by reference to the costs incurred. If extra removable contents are added, or some of those provided by the manufacturer are removed before the sale, these costs should be added or subtracted as appropriate before the calculation is performed.

Example calculations can be found in Notice 701/20 - Caravans and houseboats