Exemption for certain caravan pitch rentals
Posted by mostafa on 5 March, 2012
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This item was filled under Tax
Minor amendments, effective from 1 March 2012, have been made in respect of the VAT liability of caravan pitch rentals.
Pitch fees or rents received for the granting of the right to caravan owners to keep their caravans on pitches are either exempt or standard rated.
In essence of the legislation is an aim to exempt pitches for caravans used as principal private residences.