– see also Caravans and houseboats

Concrete bases, attribution of input tax

Commentary – VAT Reporter ¶19-451
Case Law – Customs and Excise Commissioners v Harpcombe Ltd. [1996] BVC 183

Connection to mains services

Commentary – VAT Reporter ¶32-290

Permanent site, zero-rating

Case Law – Customs and Excise Commissioners v Barratt. [1995] BVC 289