This brief announces a legislative amendment for caravans.
This is to ensure that sales of caravans designed for all year round
occupation (residential caravans) continue to benefit from the
zero-rate. This follows the publication of a revised British Standard
This brief is aimed at caravan manufacturers, caravan
distributors, caravan park owners and anyone who sells new or used
static caravans that are longer than 7 metres or wider than 2.55
metres, and which will meet BS 3632:2015.
Prior to 6 April 2013, sales of larger caravans were
zero-rated for VAT purposes. Since then, the zero-rate has been limited
to sales of those caravans manufactured to the 2005 version of BS 3632
(BS 3632:2005). This is the standard for residential caravans.
Changes being made
British Standard 3632:2005 has been revised and a new version
was published on 30 November 2015. The VAT zero-rate is being amended
to include sales of residential caravans built to this new standard
ensuring all residential caravans continue to benefit from being VAT
No other changes to the zero-rate are planned.
For further information please contact the VAT Helpline on
Telephone: 0300 200 3700.
The VAT Helpline is available Monday to Friday, 8am to 6pm.
If you have hearing difficulties, please dial the Textphone
service on Telephone: 0300 200 3719.