Caravans and mobile homes

Connection to mains services

Commentary – VAT Reporter ¶32-290

Utility supplies by caravan site operators

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

Value added tax, zero-rating

Commentary – Essential Tax Companion ¶68730

Zero-rating

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