Standard-rated pitches (Grp. 1, item 1(g))

The provision of ‘seasonal pitches’ for tents, or of camping facilities, is excluded from exemption, i.e. it is standard-rated (VATA 1994, Sch. 9, Grp. 1, item 1(g); Notice 709/3/2013, para. 6.1ff.).

European law on pitches

There is some doubt whether these provisions in VATA 1994 comply with Directive 2006/112, art. 135(1)(l) and (2)(a), which make it mandatory for member states to exempt the leasing or letting of immovable property excluding:

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