– see also Furnished holiday lettings

Accommodation unit at golf resort

Commentary – VAT Reporter ¶34-906

Beach huts

Case Law – Poole Borough Council. [1992] BVC 755

Beach huts: local authority providing

Commentary – VAT Reporter ¶51-735

Caravans

Commentary – VAT Reporter ¶22-775 ; VAT Reporter ¶34-910

Change of use, recovery of input tax

Case Law – Cooper & Chapman (Builders) Ltd v. C & E Commrs. [1993] BVC 11 ; Cooper and Chapman (Builders) Ltd. [1991] BVC 520

Deposits, tax point

Commentary – VAT Reporter ¶11-910

Excluded from exemption

Generally

Legislation/Regulatory – Dir. 2006/112 art. 135(2)(a)

Grant of interest in, right over or licence to occupy

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(e), Note (11), (12)

Exemption

Exclusion for non-living accommodation in beach hut

Commentary – VAT Reporter ¶34-906

Freehold sale of old holiday property

Commentary – VAT Reporter ¶34-906

Holiday cottages

Right to attached to shares

Case Law – (1985) 2 BVC 205,301

Sale of on time-sharing basis

Case Law – Cottage Holiday Associates Ltd v. Customs and Excise Commissioners. (1982) 1 BVC 527

Holiday home, single or multiple supply

Commentary – VAT Reporter ¶15-670

Houseboats

Commentary – VAT Reporter ¶22-775 ; VAT Reporter ¶34-910

Lettings of fully furnished flats

Case Law – (1977) 1 BVC 1,063

Location of holiday

Commentary – VAT Reporter ¶10-020

Meaning

Commentary – VAT Reporter ¶34-906
Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, Note (13)

No VAT on private part of building

Commentary – VAT Reporter ¶34-906

Power included, single or multiple supply

Case Law – (1985) 2 BVC 205,330 ; Colaingrove Ltd [2013] TC 02534

Principal private residence

Condition of sale

Case Law – Livingstone Homes UK Ltd. [2000] BVC 2,400

Ground rent and service charge

Case Law – Ashworth. [1996] BVC 2,110

Restricted occupation: holiday chalets, etc.

Commentary – VAT Reporter ¶34-906

Self-catering, fuel and power

– see Fuel and power

Standard-rating

Provision in house, etc.

Commentary – VAT Reporter ¶34-910

Sale of freehold-leasehold

Commentary – VAT Reporter ¶34-906

Terms of covenant

Commentary – VAT Reporter ¶34-906

Travel agents and tour operators

Case Law – Van Ginkel Waddinxveen BV & Ors v. Inspecteur der Omzetbelasting, Utrecht (Case C-163/91). [1996] BVC 398

Zero-rating

Long lease on chalet in site with holiday facilities

Case Law – Haven Leisure Ltd. (1990) 5 BVC 844