Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Input Tax

VIT50000 · Motoring expenses

  • VIT50100 · Rules about motoring expenses
  • VIT50300 · What is a car?
  • VIT50600 · Car derived vans
  • VIT50900 · Combination vans
  • VIT51200 · Motor caravans
  • VIT51500 · Input tax on vehicles other than cars
  • VIT51800 · Conversion of a commercial vehicle into a car
  • VIT52100 · Definition of input tax block and qualifying cars
  • VIT52400 · Conditions to be met to recover VAT on qualifying cars
  • VIT52700 · Exclusive business purpose relating to input tax block and qualifying cars
  • VIT53000 · Damaged or stolen cars
  • VIT53300 · Leasing of cars
  • VIT53600 · Relief/replacement cars
  • VIT53900 · Short-term hire and Motability leases
  • VIT54200 · Cars bought for sale and leaseback
  • VIT54500 · Car repairs and other motoring expenses
  • VIT54800 · Availability of cars for private use
  • VIT55100 · Taxing the private use of cars
  • VIT55400 · Road fuel and the private use of cars
  • VIT55700 · Private use of business cars
  • VIT56000 · The self-supply provisions related to the private use of cars
  • VIT56300 · Private use of commercial vehicles
  • VIT56600 · Trade agreements with the Society of Motor Manufacturers and Traders
  1. Motoring expenses: contents
  2. Motoring expenses: motor caravans

VIT51200 | Motoring expenses: motor caravans

From HM Revenue & Customs · VAT Input Tax

HMRC has agreed with the Society of Motor Manufacturers and Traders that all these features must be found in a vehicle for it to be treated as a motor caravan:

  • a permanently installed sink and cooking facilities;

  • seating arrangements that let diners sit at the meal table;

  • at least one bed which is no shorter than 1.82 metres; and

  • a permanently installed fresh water tank with a minimum capacity of ten litres.

A motor caravan is not a car.

PreviousNext
PrivacyTerms