{
  "url": "https://openlegislation.uk/value-added-tax-caravans-order-2015",
  "json_url": "https://openlegislation.uk/value-added-tax-caravans-order-2015.json",
  "id": "uksi/2015/1949",
  "title": "The Value Added Tax (Caravans) Order 2015",
  "short_title": "Value Added Tax (Caravans) 2015",
  "long_title": "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).",
  "citation": "S.I. 2015/1949",
  "type": "uksi",
  "year": "2015",
  "number": "1949",
  "version": "current",
  "date": "2015-11-30",
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      "extent": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994",
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
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      "date": "2015-12-01",
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      "source_url": "https://www.legislation.gov.uk/uksi/2015/1949/pdfs/uksi_20151949_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
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      "provisions": [
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  ],
  "changes_made_to": 0,
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2015/1949",
    "retrieved_at": "2026-10-28T23:29:59.211938+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."
}