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Official guidance
VAT Land and Property

VATLP21000 · Caravans and houseboats

  • VATLP21100 · The distinction between residential and seasonal pitches
  • VATLP21200 · Input tax on the development of a caravan site
  • VATLP21300 · Supply of brick and other skirtings
  • VATLP21400 · Storage of touring caravans
  • VATLP21500 · Removable contents
  • VATLP21600 · Definition of a houseboat
  1. Caravans and houseboats: contents
  2. Caravans and houseboats: the distinction between residential and seasonal pitches

VATLP21100 | Caravans and houseboats: the distinction between residential and seasonal pitches

From HM Revenue & Customs · VAT Land and Property

See section VATLP13000 and Notice 701/20 Caravans and houseboats for information about caravan pitches.

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