Caravan site owners who supply exempt pitches in certain circumstances have been advised to check the VAT position of those supplies. HMRC Brief 05/2012 ‘VAT liability of caravan pitch rentals’ provides guidance on the new criteria that will be used from 1 March 2012 to ensure that only residential pitches qualify for exemption. The changes were provided for by the VAT (Land Exemption) Order, SI 2012/58.
Caravan site owners who supply exempt pitches in certain circumstances have been advised to check the VAT position of those supplies. HMRC Brief 05/2012 ‘VAT liability of caravan pitch rentals’ provides guidance on the new criteria that will be used from 1 March 2012 to ensure that only residential pitches qualify for exemption. The changes were provided for by the VAT (Land Exemption) Order, SI 2012/58.
