SCHEDULES

SCHEDULE 26Categorisation of supplies

PART 1Zero-rated supplies

Caravans

I14

1

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

2

For item 1 substitute—

1

Caravans 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 ”.