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HM Revenue and Customs Brief 21/15 - VAT zero-rating - liability of residential caravans


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Purpose of this brief

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 (BS 3632:2015).


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 zero-rated.

No other changes to the zero-rate are planned.

Further information

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.

About the Author

Crown Copyright 2015.

A licence is needed to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs.

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Article Published/Sorted/Amended on Scopulus 2015-12-16 14:20:38 in Tax Articles

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