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

Local authorities

Collection of charges

Commentary – VAT Reporter ¶51-650

Development works

Commentary – VAT Reporter ¶51-650

Maintenance and capital works

Commentary – VAT Reporter ¶51-650

Reinstatement works

Commentary – VAT Reporter ¶51-650

Northern Ireland, reorganisation

Legislation/Regulatory – F(No. 2)A2005 s. 67

Zero-rating

Commentary – VAT Reporter ¶20-450