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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Caravans, houseboats, etc / V4.275 Caravans and houseboats

V4.275 Caravans and houseboats

This paragraph examines the zero-rating extended to caravans and houseboats which is conferred by VATA 1994, Sch 8, Group 9.

In particular it considers:

  1. Ìý

    •ÌýÌýÌýÌý the items covered by the zero-rating for caravans and houseboats

  2. Ìý

    •ÌýÌýÌýÌý the zero-rating for caravans (Item 1)

  3. Ìý

    •ÌýÌýÌýÌý the zero-rating for houseboats (Item 2)

  4. Ìý

    •ÌýÌýÌýÌý the zero-rating for certain deemed supplies of services in relation to caravans and houseboats (Item 3)

  5. Ìý

    •ÌýÌýÌýÌý the exclusion from zero-rating for removable contents of caravans and houseboats

  6. Ìý

    •ÌýÌýÌýÌý the exclusion from zero-rating for accommodation in a caravan or house boat

Items covered by zero-rating—caravans and houseboats (zero-rating)

Under VATA 1994, Sch 8, Group 9, Items 1–3 zero-rating extends to:

  1. Ìý

    •ÌýÌýÌýÌý caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý were manufactured to a version of

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