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VAT amendments effective from 1 March 2012
Minor amendments, effective from 1 March 2012, have been made in respect of the VAT liability of caravan pitch rentals.
Pitch fees or rents received for the granting of the right to caravan owners to keep their caravans on pitches are either exempt or standard rated.
In essence of the legislation is an aim to exempt pitches for caravans used as principal private residences.
They will be exempt only if pitches are provided:
- on permanent residential sites where caravans can be lived in at all times throughout the year;
- on sites for travellers where the caravans are used as principal private residences;
- for restricted occupancy periods, but only if the site is not advertised or held out for holiday/leisure use, and is intended to be used as the occupant’s principal private residence;
- any type of site (including holiday/leisure sites) if the pitch is occupied by a warden or other employee of the site operator as his principal private residence.
Further details can be found in Revenue & Customs Brief 05/12.
