A caravan is plant if it does not occupy a fixed site and is regularly moved as part of normal trade usage, even if it is only moved from its summer site to winter quarters.

Accept that a caravan, which is provided mainly for holiday lettings on a holiday caravan site, is plant whether it is moved or not. Caravans occupying residential sites do not qualify for capital allowances. As far as a holiday caravan site is concerned, treat anything that is treated as a caravan for the purposes of:

(1)the Caravan Sites and Control of Development Act 1960 (c. 62) (‘CSCDA’), or

(2)the Caravans Act (Northern Ireland) 1963 (c. 17 (N.I.)),

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