VAT: Caravan rentals
Language: English Series: HM Customs and Excise News Release ; no 58/88 22 July 1988 1 pagePublication details: 1988Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2431-37 (Browse shelf(Opens below)) | 1 | Available | 6518-1001 |
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.