Holiday accommodation
Accommodation unit at golf resort
Beach huts
Beach huts: local authority providing
Caravans
Change of use, recovery of input tax
Deposits, tax point
Excluded from exemption
Grant of interest in, right over or licence to occupy
Exemption
Exclusion for non-living accommodation in beach hut
Freehold sale of old holiday property
Holiday cottages
Right to attached to shares
Sale of on time-sharing basis
Holiday home, single or multiple supply
Houseboats
Lettings of fully furnished flats
Location of holiday
Meaning
No VAT on private part of building
Power included, single or multiple supply
Principal private residence
Condition of sale
Ground rent and service charge
Restricted occupation: holiday chalets, etc.
Self-catering, fuel and power
Standard-rating
Provision in house, etc.
Sale of freehold-leasehold
Terms of covenant
Travel agents and tour operators
Zero-rating
Long lease on chalet in site with holiday facilities