John & Joan
Free Member
I have just been looking at the HM Customs and Excise website VAT notices and noticed this
Motor homes and motor caravans
Motor homes and motor caravans aren't considered to be cars for VAT purposes so long as certain features have been incorporated into the vehicle. These are:
Motor homes and motor caravans
Motor homes and motor caravans aren't considered to be cars for VAT purposes so long as certain features have been incorporated into the vehicle. These are:
- a permanently installed sink and cooking facilities
- seating arrangements so that diners can sit at the meal table
- at least one bed which has a minimum length of 1.82 metres
- a permanently installed fresh water tank with a minimum capacity of ten litres
- at least one bed which has a minimum length of 1.82 metres
- seating arrangements so that diners can sit at the meal table
- HMRC Reference:Notice 701/20 (February 2004)
- 2. The VAT treatment of caravans
2.1 What is a caravan?
The term caravan is not defined in the VAT legislation. In practice we adhere to the definition of a caravan, as set out in The Caravan Sites and Control of Development Act 1960 and The Caravans Sites Act 1968.
These define a caravan as being:
‘any structure designed or adapted for human habitation that is capable of being moved from one place to another (whether being towed or by being transported on a motor vehicle so designed or adapted).’ (1960 Act)
and, if a twin unit caravan
‘is composed of not more than two sections separately constructed and designed to be assembled on site by means of bolts, clamps or other devices’ (1968 Act)- For a caravan to be regarded as designed for human habitation it must have the attributes of a dwelling, that is, it must consist of self-contained living accommodation. It would need to have washing facilities and the means to prepare food (such as kitchens and bathrooms).
We see the term caravan as including mobile homes, residentials, statics etc.
The liability of a caravan depends upon its size (see paragraph 2.2).
2.2 What is the liability of the supply of a caravan?
For any one making supplies of caravans it is necessary to establish whether or not VAT is chargeable.
- more than 7.0 metres long; or
- more than 2.3 metres wide