V4.414 Static Holiday Caravans

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Commentary

Part V4 Exemption, zero-rating and reduced rates

With effect from 6 April 2013, the reduced rate of 5% applies to¹:

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•�� supplies of caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V18.134 Registration of Lloyd's syndicates

V16.870 Changes to the VAT second-hand margin scheme

V4.156 Exemption—trade union, professional and public interest bodies

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.306 Valuation for import VAT

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V21.128 Combined heat and power schemes

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

V3.158 Value—price discounts and rebates

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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V4.414 Static holiday caravans

Part V4 Exemption, zero-rating and reduced rates

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V18.134 Registration of Lloyd's syndicates

V16.870 Changes to the VAT second-hand margin scheme

V4.156 Exemption—trade union, professional and public interest bodies

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.306 Valuation for import VAT

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V21.128 Combined heat and power schemes

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

V3.158 Value—price discounts and rebates

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V1.299 What is a charity for VAT purposes?

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.159 Disclosure of VAT under/overdeclarations

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V5.162A VAT refunds for museums and galleries

V2.189Y Group VAT registration—conditions

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

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V4.414 Static holiday caravans

Part V4 Exemption, zero-rating and reduced rates

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POLICIES

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