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Article 3 Amendment of Group 1 of Schedule 9 to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

For Note (14) (definition of a seasonal pitch) substitute—

“(14)

A seasonal pitch for a caravan is—

(a)

a pitch on a holiday site other than an employee pitch, or

(b)

a non-residential pitch on any other site.

(14A)

In this Note and in Note (14)—

  • “employee pitch” means a pitch occupied by an employee of the site operator as that person’s principal place of residence during the period of occupancy;

  • “holiday site” means a site or part of a site which is operated as a holiday or leisure site;

  • “non-residential pitch” means a pitch which—

    1. (a)

      is provided for less than a year, or

    2. (b)

      is provided for a year or more and is subject to an occupation restriction,

    and which is not intended to be used as the occupant’s principal place of residence during the period of occupancy;

  • “occupation restriction” means any covenant, statutory planning consent or similar permission, the terms of which prevent the person to whom the pitch is provided from occupying it by living in a caravan at all times throughout the period for which the pitch is provided.”.