Standard-rated seasonal pitch for caravan (Grp. 1, item 1(f))

The provision of a ‘seasonal pitch’ for a caravan is standard-rated (VATA 1994, Sch. 9, Grp. 1, item 1(f); HMRC VAT – Land and Property Manual at VATLP 13000).

Under earlier legislation, in Warner (1987) 3 BVC 590, the tribunal decided that the provision of a seasonal pitch for a caravan was a licence to occupy land and so exempt.

‘Seasonal pitch’

A seasonal pitch for a caravan is:

aa pitch on a ‘holiday site’ other than an ‘employee pitch’, or

ba non-residential pitch on any other site (VATA 1994, Sch. 9, Grp. 1, Note (14) as amended from 1 March 2012).

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