# The Value Added Tax (Caravans) Order 2015

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

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).

Made under: Value Added Tax Act 1994 (Section 30)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-caravans-order-2015/pdf/uksi_20151949_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-caravans-order-2015/pdf/uksiem_20151949_en.pdf

## Introductory text

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 1994.

## 1 Citation and commencement

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

## 2 Amendment 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) is amended as follows.
(2) In item 1(a), after “BS 3632:2005” insert “or BS 3632:2015”.

## 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.

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Source: https://www.legislation.gov.uk/uksi/2015/1949 (the official version)
Page: https://openlegislation.uk/value-added-tax-caravans-order-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.