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The Value Added Tax (Caravans) Order 2015

S.I. 2015/1949 · Made 30 November 2015

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Value Added Tax

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 1994f1.

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

  1. 1Citation and commencement
  2. 2Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994
  3. Signature
  4. Explanatory note

1Citation and commencement

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

2Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994

(1)

Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats)f1 is amended as follows.

(2)

In item 1(a), after “BS 3632:2005” insert “or BS 3632:2015f2”.

Signature

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)

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.