Image from Google Jackets

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.

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.