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VAT and caravan sites

December 16, 2011

If you run a caravan site read the Revenue & Customs brief 37/11. This sets out a change in the VAT rules that will to apply from 1 January 2012. Essentially when you recharge council tax, water rates or utility connection fees to your site residents, you will have to apply the VAT rate applicable to the caravan pitch. This will be 20% for holiday pitches, but residential sites will be exempt from VAT.

CLICK HERE - R&C brief 37/11: Caravan sites

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