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Deleted User
With the VAT rate for campsites being increased from 5% to 12.5% on the 1 October this year, if its your "principle primary residence" should it not be zero rated? Anyone know please?
www.gov.uk
"Principal private residences
HMRC will accept that a caravan is intended for use as a principal private residence if the site owner holds evidence such as proof of listing on the Valuation Office Agency’s Council Tax register; evidence that the occupier has received housing benefit to help with the pitch fee, or agreements or contracts that indicate that the caravan is intended to be used as the occupant’s principal home." (exempt from VAT)
Caravans and houseboats (VAT Notice 701/20)
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.