This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
This Order amends item 1 of Group 9 of Schedule 8 to the Value Added Tax Act 1994 (c. 23).
Item 1(a) is amended so that the supply of a caravan is subject to the zero-rate if it has been manufactured to any version of the British Standard for the specification for residential park homes (BS 3632) which came into effect on or after 17th June 2005. This, therefore, includes a caravan manufactured to the latest version of the standard, BS 3632:2023 (Residential park homes - Specification, BSI Standards Limited, 30th September 2023, ISBN 9780539169935).
A consequential amendment is made to item 1(b) to preserve the zero-rate applicable to a second-hand caravan occupied before 6th April 2013 which has been manufactured to any version of BS 3632 coming into effect before 17th June 2005.
Copies of relevant versions of BS 3632 can be obtained either online at https://knowledge.bsigroup.com or by post by writing to the British Standards Institution at 389 Chiswick High Road, London, W4 4AL. Copies are also available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .
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