{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-6.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/26/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Schedule 7A to VATA 1994 (charge at reduced rate) is amended as follows.\n(2) In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—\n“\nCaravans\nGroup 12\n”.\n(3) In Part 2 (the groups), at the end insert—\n“GROUP 12\nCARAVANS\nItem No\n1 Supplies of 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.\n2 The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan within item 1.\nNOTE: This Group does not include—\n(a) removable contents other than goods of a kind mentioned in item 4 of Group 5 of Schedule 8, or\n(b) the supply of accommodation in a caravan.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 26 para. 6 in force at 6.4.2013 see Sch. 26 para. 7(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/26/paragraph/6",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}