The Value Added Tax (Land Exemption) Order, SI 2012/58, puts on a statutory footing an existing HMRC concession that provides for VAT exemption for the supply of seasonal caravan pitches used for residential – as opposed to holiday – purposes. It also clarifies the law to ensure that supplies of some pitches used as holiday pitches ‘do not benefit from VAT exemption due to the non-enforcement of planning conditions’.
The Value Added Tax (Land Exemption) Order, SI 2012/58, puts on a statutory footing an existing HMRC concession that provides for VAT exemption for the supply of seasonal caravan pitches used for residential – as opposed to holiday – purposes. It also clarifies the law to ensure that supplies of some pitches used as holiday pitches ‘do not benefit from VAT exemption due to the non-enforcement of planning conditions’.
