Beach huts

Beach huts: local authority providing

Caravans

Change of use, recovery of input tax

Deposits, tax point

Excluded from exemption

Generally

Grant of interest in, right over or licence to occupy

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

Power included, single or multiple supply

Principal private residence

Condition of sale

Ground rent and service charge

Self-catering, fuel and power

Standard-rating

Provision in house, etc.

Travel agents and tour operators

Zero-rating

Long lease on chalet in site with holiday facilities