Caravans and houseboats
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
Designed for recreation or pleasure
Generally
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
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