The Value Added Tax (Land Exemption) Order 2012

Amendment of Group 1 of Schedule 9 to the Value Added Tax Act 1994

3.  For Note (14) (definition of a seasonal pitch) substitute—

“(14) A seasonal pitch for a caravan is—

(a) a pitch on a holiday site other than an employee pitch, or

(b) a non-residential pitch on any other site.

(14A) In this Note and in Note (14)—

“employee pitch” means a pitch occupied by an employee of the site operator as that person’s principal place of residence during the period of occupancy;

“holiday site” means a site or part of a site which is operated as a holiday or leisure site;

“non-residential pitch” means a pitch which—

(a)

is provided for less than a year, or

(b)

is provided for a year or more and is subject to an occupation restriction,

and which is not intended to be used as the occupant’s principal place of residence during the period of occupancy;

“occupation restriction” means any covenant, statutory planning consent or similar permission, the terms of which prevent the person to whom the pitch is provided from occupying it by living in a caravan at all times throughout the period for which the pitch is provided.”.