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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.110H What is the VAT treatment of camping and caravan facilities?

V4.110H What is the VAT treatment of camping and caravan facilities?

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Pt II, Group 1, Item 1(f) and Item 1(g) are relevant to the VAT treatment of camping and caravan facilities.

The provision of pitches for tents or of camping facilities

The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(g) is that the standard rate of VAT applies to the provision of pitches for tents or of camping facilities.

The provision of seasonal pitches for caravans, and the grant of

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