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SCHEDULES

SCHEDULE 26Categorisation of supplies

PART 1Zero-rated supplies

Caravans

4(1)Group 9 (caravans and houseboats) is amended as follows.

(2)For item 1 substitute—

1Caravans 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 and which—

(a)were manufactured to standard BS 3632:2005 approved by the British Standards Institution, or

(b)are second hand, were manufactured to a previous version of standard BS 3632 approved by that Institution and were occupied before 6 April 2013.

(3)In item 3 for “5(3)” substitute “5(4)”.

(4)In the Note for “item 3” substitute “item 4”.