The Value Added Tax (Caravans) Order, SI 2024/910, makes sure that supplies of caravans manufactured in line with the relevant British Standard qualify for zero rating.
The SI is designed to streamline the process for qualifying caravans, rather than requiring a new Order every time the relevant Standard is updated. This means that, with effect from 30 September 2024 (when the Order comes into force) zero rating will be available for vans manufactured in accordance with any version of the British Standard for the specification of residential caravans which has come into effect since 17 June 2005. HMRC has also released an explanatory policy paper alongside the legislation.
The Value Added Tax (Caravans) Order, SI 2024/910, makes sure that supplies of caravans manufactured in line with the relevant British Standard qualify for zero rating.
The SI is designed to streamline the process for qualifying caravans, rather than requiring a new Order every time the relevant Standard is updated. This means that, with effect from 30 September 2024 (when the Order comes into force) zero rating will be available for vans manufactured in accordance with any version of the British Standard for the specification of residential caravans which has come into effect since 17 June 2005. HMRC has also released an explanatory policy paper alongside the legislation.
