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A lay view of HMRC: a sequel
Key points
- VAT should not be charged on owners of caravans.
- I propose to put the case against VAT to HMRC but with little hope of any action short of the impractical judicial review.
- Pitch ‘rates’ are in fact a cost which is ‘proper to the caravan owner’.
- Council rates apply differently in England and Wales and in Scotland.
In the 21 March 2024 issue of this magazine (‘A lay view of HMRC’ tinyurl.com/7z9ec7te) I proposed that there should be no VAT on commercial rates payable by caravan owners for pitches on holiday caravan sites.
Following the publication of my first article I posted a summary of my conclusions on a national internet forum for caravan owners. Since then there has been some correspondence with (and between) caravan owners regarding this issue. I have collated and numbered their comments in a detailed...
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