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VAT Zero Rating for Residential Caravans – Updated Regulations for Compliance

  • VAT zero rating for residential caravans applies to those manufactured to standard 3632 by BSI
  • The Value Added Tax (Caravans) Order 2024 updates zero-rating provisions in VATA 1994
  • The order removes references to specific versions of the standard, applying to all versions from 17 June 2005 onwards
  • The order came into force on 30 September 2024.

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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