SCHEDULES

SCHEDULE 26 U.K. Categorisation of supplies

PART 3 U.K. Supplies chargeable at reduced rate

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

(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 U.K. CARAVANS

1 Item No

1 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.”

Commencement Information

I1 Sch. 26 para. 6 in force at 6.4.2013 see Sch. 26 para. 7(2)