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Contents

Official guidance
VAT Land and Property
  • VATLP00500 · Data Protection
  • VATLP01000 · Introduction
  • VATLP02000 · Supply
  • VATLP03000 · Business and non-business
  • VATLP04000 · Taxable Person
  • VATLP05000 · Exemption
  • VATLP06000 · Single supplies: where leasing or letting is just one element of a contract
  • VATLP07000 · Exceptions to the land exemption
  • VATLP08000 · New, and partly completed, buildings and civil engineering works (Item 1(a))
  • VATLP09000 · Developmental leases (Item 1b)
  • VATLP10000 · Fishing and shooting (Item 1c)
  • VATLP11000 · Hotels and similar establishments (Item 1d)
  • VATLP12000 · Holiday accommodation (Item 1e)
  • VATLP13000 · Caravan pitches (Item 1f)
  • VATLP14000 · Tent pitches (Item 1g)
  • VATLP15000 · Parking facilities (Item 1h)
  • VATLP16000 · Timber rights (Item 1j)
  • VATLP17000 · Mooring and aircraft storage (Item 1k)
  • VATLP17500 · Provision of storage facilities (Item 1ka)
  • VATLP18000 · Accommodation at a sports ground or other place of entertainment (Item 1l)
  • VATLP19000 · Letting of sports facilities (Item 1m)
  • VATLP19800 · Hairdressing salons - chair rentals (Item 1ma)
  • VATLP20000 · Options and rights of pre-emption (Item 1n)
  • VATLP21000 · Caravans and houseboats
  • VATLP22000 · Option to tax
  • VATLP23000 · Option to tax - anti-avoidance test
  • VATLP24000 · Option to tax anti-avoidance - funding and financing
  • VATLP25000 · Historical overview of legislative changes since 1 April 1989
  • VATLP26000 · Historical overview of the option to tax
  • VATLP27000 · Statement of Practice
  • VATLP28000 · Glossary of land terms
  • VATLPUPDATE001 · VAT Land and Property: update index
  • VATLPUPDATE131231 · VAT Land and Property: recent changes
  • VATLPUPDATE140214 · Land and property: recent changes
  1. VAT Land and Property
  2. Tent pitches (Item 1g)

VATLP14000 | Tent pitches (Item 1g)

From HM Revenue & Customs · VAT Land and Property

The provision of a pitch for a tent, or holiday accommodation in a ready-erected tent, is standard rated.

The supply of any associated facilities is also standard rated.

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