VATMARG13650 - Specific circumstances: Second-hand caravans

The sale of a second-hand caravan is zero-rated if the caravan is either:

  • more than 7 metres (22바카라 사이트� 11바카라 사이트�) long; or
  • more than 2.55 metres (8바카라 사이트� 4바카라 사이트�) wide.

However, the removable contents are standard-rated.

The margin scheme may be used for the sale of used caravans provided all the record keeping requirements of the scheme are met.

If the business is using a method of apportionment as described in Caravans and houseboats it may apply the 10% apportionment to the margin rather than the full selling price. Further information can be found in VAT Land and property.