VAT on caravans: a lay view of HMRC (a sequel)

In the 21 March 2024 issue of this magazine (‘A lay view of HMRC’ tinyurl.com/7z9ec7te) I proposed that there should be no VAT on commercial rates payable by caravan owners for pitches on holiday caravan sites.

Following the publication of my first article I posted a summary of my conclusions on a national internet forum for caravan owners. Since then there has been some correspondence with (and between) caravan owners regarding this issue. I have collated and numbered their comments in a detailed response taking account of their arguments.

I have prepared a detailed response based on the correspondents’ thoughts and giving arguments for and against the application of VAT to caravan pitches.

My conclusion which you can read below is that the argument is conclusive against the charging of VAT. I propose to put the case to HMRC ...