Policy paper

The Value Added Tax (Caravans) Order 2024

This tax information and impact note is about the changes to the Value Added Tax Act 1994 to extend the zero rate of VAT to caravans manufactured to the 2023 version of standard 3632.

From:
HM Revenue & Customs
Published
9 September 2024

Documents

Zero VAT rating for residential caravans

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Details

This measure explains the changes to the Value Added Tax Act to make sure that caravans manufactured to the updated British Standard Institution (BSI) standard (BS3632) can qualify for the zero rate of VAT.

The measure also:

  • removes specific references to the 2005 and 2015 versions of the standard
  • applies the zero rate of VAT to caravans meeting all versions of the standard taking effect on or after 17 June 2005
  • zero rates caravans that meet new versions of the same standard which may be issued in future by the BSI

Updates to this page

Published 9 September 2024

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