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, see De Voil Indirect Tax Service V4.110H and V4.110O.

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 other site

VATA

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more

Employment Tax

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more

Corporation Tax

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more

��˾��ҹ��