# Value Added Tax Act 1994, Paragraph 1: Item No.


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 and which—
(a) were manufactured to a version of standard BS 3632 issued by the British Standards Institution which came into effect on or after 17th June 2005, or
(b) are second-hand, were occupied before 6th April 2013 and were manufactured to a version of standard BS 3632 issued by that Institution which came into effect before 17th June 2005.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.