Citation and Commencement
1. This Order may be cited as the Value Added Tax (Land Exemption) Order 2012 and comes into force on 1st March 2012.
Amendment of Group 1 of Schedule 9 to the Value Added Tax Act 1994
2. Group 1(1) of Schedule 9 to the Value Added Tax Act 1994 (exemptions: land) is amended as follows.
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—
is provided for less than a year, or
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.”.
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
11th January 2012