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The Value Added Tax (Caravans) Order 2015
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- 2015 No. 1949
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats) to insert a reference to the 2015 approved British Standard for residential caravans (BS 3632:2015) which has been introduced by the British Standards Institution to replace the existing approved 2005 British Standard for such caravans (BS 3632:2005).
Copies of BS 3632:2015 can be obtained either online at bsishop.com or by post by writing to the British Standards Institution at 389 Chiswick High Road, London W4 4AL.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.
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