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Sales to benefit from the zero rate of VAT.
Revenue and Customs Brief 21/15 announces a legislative amendment to ensure that sales of residential caravans continue to benefit from the zero rate of VAT. This follows the publication of revised British Standard (BS 3632:2015), which covers residential caravans.
Before 6 April 2013, sales of larger caravans were zero rated. Since then, the zero rate has been limited to sales of those built to the 2005 version of BS 3632. The new version of this was published on 30 November 2015 and, as a result, VATA 1994, Sch 8 group 9 is being amended to include sales of residential caravans built to the new standard.
