The Value Added Tax (Caravans) Order 2015

Made: 30th November 2015

Laid before the House of Commons: 1st December 2015

Coming into force: 2nd December 2015

The Treasury make the following Order in exercise of the power conferred by section 30(4) of the Value Added Tax Act 1994[^f00001].

Citation and commencement

1

This Order may be cited as the Value Added Tax (Caravans) Order 2015 and comes into force on 2nd December 2015.

Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994

2

• (1) Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats)[^f00002] is amended as follows.

• (2) In item 1(a), after “BS 3632:2005” insert “or BS 3632:2015[^f00003]”.

Signed

Charlie Elphicke — George Hollingbery — Two of the Lords Commissioners of Her Majesty’s Treasury — 30th November 2015

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order amends Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats) to insert a reference to the 2015 approved British Standard for residential caravans (BS 3632:2015) which has been introduced by the British Standards Institution to replace the existing approved 2005 British Standard for such caravans (BS 3632:2005).

Copies of BS 3632:2015 can be obtained either online at bsishop.com or by post by writing to the British Standards Institution at 389 Chiswick High Road, London W4 4AL.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

Footnotes

[^f00001]: 1994 c. 23.

[^f00002]: Group 9 was amended by section 196 of, and paragraphs 1 and 4 of Schedule 26 to, the Finance Act 2012 (c. 14).

[^f00003]: Residential Park Homes, British Standard Publications UK, 30 November 2015, ISBN 9780580767883.