Decision given on 27 March 2003 by Mr Bishopp (Chairman).
Zero-rating – Static caravans – Whether removable contents supplied with caravans zero-rated – Single supply or multiple supplies – Directive 77/388, sixth VAT directive, art. 28(2); Value Added Tax Act 1994, Sch. 8, Grp. 9, item 1 and Note (a).
The issue was whether removable contents, supplied as part of the sale of new caravans and referred to as ‘standard features’, were standard-rated, as claimed by the commissioners, or qualified for zero-rating in the same way as the caravans.