HMRC Guidance: Caravans and houseboats (VAT Notice 701/20)

Detail

This notice cancels and replaces Notice 701/20 (April 2012).

As announced at Budget 2021, the government has introduced a reduced rate for tourism and hospitality. This is effective at a reduced rate of VAT of:

• 5% until 30 September 2021
• 12.5% from 1 October 2021 to 31 March 2022

The affected supplies include stays in and pitch fees for caravans that relate to tourism. More information on the reduced rate for tourism and hospitality can be found in Revenue and Customs Brief 2 (2021): temporary reduced of VAT for hospitality, holiday accommodation and attractions.