No. 18,625

Decision given on 24 May 2004 by Mr Clark (Chairman).

Zero-rating – Whether accommodation units were ‘caravans’ within Value Added Tax Act 1994, Sch. 8, Grp. 9, item 1 – Exemption – Whether accommodation units immovable property within Directive 77/388, sixth VAT directive, art. 13(B)(b).

  The issues were whether accommodation units known as ‘Lodja Sleep’ units were caravans for the purposes of VAT and whether the supply of such units constituted the letting of immovable property.

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