Finance Act 2012

6 (1) Schedule 7A to VATA 1994 (charge at reduced rate) is amended as follows.

(2) In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—

“Caravans

Group 12”.

(3) In Part 2 (the groups), at the end insert—

“GROUP 12 CARAVANS

1 Item No

Supplies of 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.

2 The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan within item 1.

NOTE:

This Group does not include—

(a)

removable contents other than goods of a kind mentioned in item 4 of Group 5 of Schedule 8, or

(b)

the supply of accommodation in a caravan.”