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Caravans

HMRC accepts that a caravan is plant if it does not occupy a fixed site and is regularly moved as part of normal trade usage, even if only from a summer site to winter quarters.

HMRC has made an agreement with the National Caravan Council that a caravan is treated as plant if it occupies a site which has a holiday site certificate whether or not it is moved; this does not extend to caravans on sites which have a residential certificate. The agreement treats as plant water and electricity supplies, sanitary fittings, baths and wash basins but not roads, sanitary blocks, sewage and drainage pipes installed as public health requirements for the site generally or expenditure on proposed sites for individual caravans; if relief is claimed under this agreement, all its terms must be satisfied¹. Despite the general prohibition of allowances for caravans on residential sites, a caravan on a fixed site provided by a farmer (but