lexiara

Schedule 8, Part II, Group 9, item 1

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which— were manufactured to a version of standard BS 3632 issued by the British Standards Institution which came into effect on or after 17th June 2005, or are second-hand, were occupied before 6th April 2013 and were manufactured to a version of standard BS 3632 issued by that Institution which came into effect before 17th June 2005.

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