lexiara

Schedule 10, Part 1, paragraph 8

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An option to tax has no effect in relation to any grant made in relation to a pitch for a residential caravan. A caravan is not a residential caravan if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.

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Source: legislation.gov.uk · retrieved 2026-07-28