Capital allowances

Case law

Generally

Leasing of residential caravans with separate pitch agreements between occupiers and site owners

Letting of immovable property

Motor caravans v. motor homes

Chattel exemption

Connection to mains services

Corporation tax

Caravan sites

Caravan, meaning

Houseboat, meaning

Definition of building

Designed for recreation or pleasure

Generally

Global accounting, exclusion

Holiday accommodation

Inheritance tax business property relief

Licence to occupy land

Housing of homeless families

Winter storage

Margin scheme

Meaning

Meaning of caravan

Meaning of houseboat

Mooring, exemption

Mortgage interest relief

Option to tax

Pitches

European law

Generally

Restriction on occupancy expired and not enforced

Seasonal pitch

Standard-rated seasonal pitch

Plant and machinery allowances

Private residence relief

Property income

Reduced-rating

Energy-saving materials

Fuel and power

Generally

Rental income

Residential

Energy-saving materials

Energy-saving materials, reduced-rating

Option to tax

Permanent park

Residence throughout year

Restricted use

Residential parks, civil engineering work

Residential, energy-saving materials, reduced-rating

Seasonal pitches

Generally

Prohibited occupation

Second-hand

Sites

Receipts and expenses

Trading and associated letting income

Sold with fittings

Single or multiple supply

Standard-rating

Storage facilities, nature of supply

Trading and associated letting income

Utility supplies by site operators

Value added tax

Value added tax, zero-rating

Zero-rating

Civil engineering work

Designed for recreation or pleasure

Generally

Lodja Sleep accommodation units

Mobile home sold with licence to occupy site

Restriction

Sale of residential caravans and contents

Scope

Static

Veranda supplied

Verandas attached to caravans