Caravans and mobile homes

Connection to mains services

Commentary – Indirect Tax Reporter ¶32-290

Utility supplies by caravan site operators

Commentary – Indirect Tax Reporter ¶20-450 ; Indirect Tax Reporter ¶32-290 ; Indirect Tax Reporter ¶34-479

Value added tax, zero-rating

Commentary – Quick Overview ¶68730

Zero-rating

Commentary – Indirect Tax Reporter ¶20-450
Legislation/Regulatory – VATA94 Sch. 8, Grp. 2