- HMRC issued guidance on zero-rating for residential caravans
- Only caravans meeting size criteria and BSI standard 3632 qualify for zero rate VAT
- Legislation was amended to extend zero rate to caravans meeting the 2023 version of BS3632
- Definition of a caravan is based on the Caravan Sites and Control of Development Act 1960 and the Caravans Sites Act 1968
- Caravans must be designed for human habitation, movable, and within certain size limits
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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