# Finance Act 2012, Paragraph 6

Extent: E+W+S+N.I.

(1) Schedule 7A to VATA 1994 (charge at reduced rate) is amended as follows.
(2) In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—
“
Caravans
Group 12
”.
(3) In Part 2 (the groups), at the end insert—
“GROUP 12
CARAVANS
Item No
1 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.
2 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.
NOTE: This Group does not include—
(a) removable contents other than goods of a kind mentioned in item 4 of Group 5 of Schedule 8, or
(b) the supply of accommodation in a caravan.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/26/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.