Land and buildings ― income ― camping, caravans and houseboats

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about the VAT treatment of generating income relating to camping, caravans and houseboats, including the VAT treatment of selling caravans and houseboats and removable contents.

Income generated from land and buildings located outside the UK is outside the scope of UK VAT, but may be subject to VAT or a similar tax where the property is located. The UK includes Great Britain, Northern Ireland, and the territorial sea of the UK.

For detailed commentary on the VAT legislation and case law, see De Voil Indirect Tax Service V4.275.

Camping

The standard rate of VAT applies to the provision of pitches for tents or of camping facilities.

Caravans

Seasonal pitches for caravans and related facilities

The standard rate of VAT applies to the provision of seasonal pitches for caravans, and the grant of facilities at caravan parks to persons for whom such pitches are provided. The following are seasonal pitches for caravans:

•
pitches on holiday sites other than employee pitches
•
non-residential pitches on any

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