VAT: Caravan rentals
VAT: Caravan rentals
- 1988
- HM Customs and Excise News Release no 58/88 22 July 1988 1 page .
At a seasonal caravan site the grant of the right to occupy a specified pitch for a complete season is an exempt supply on VAT purposes and the provision of off-pitch winter storage is a standard-rated supply.
At a seasonal caravan site the grant of the right to occupy a specified pitch for a complete season is an exempt supply on VAT purposes and the provision of off-pitch winter storage is a standard-rated supply.