Readers’ forum: Site fees

My husband and I own a caravan on a holiday park in Wales and we pay an annual pitch fee of £3 000 plus VAT ie £3 600.

We always receive an annual rent demand from the site owner at the beginning of January and pay it in the same month.

After the temporary VAT rate reduction from 20% to 5% for the hospitality industry last year I asked the site owner if he planned to issue a VAT credit to apportion the VAT charge between 20% up to 14 July and 5% thereafter. He said ‘no’ because it would involve too much time and cost and I understand that he was within his rights to do this.

However we expected that our 2021 charge would be wholly subject to 5% VAT. In ‘Summer treats’ (Taxation 23 July 2020 page 12) Neil Warren included...