{
  "url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012/article-3.json",
  "legislation": "uksi/2012/58",
  "legislation_title": "The Value Added Tax (Land Exemption) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of Group 1 of Schedule 9 to the Value Added Tax Act 1994",
  "text": "For Note (14) (definition of a seasonal pitch) substitute—\n“(14) A seasonal pitch for a caravan is—\n(a) a pitch on a holiday site other than an employee pitch, or\n(b) a non-residential pitch on any other site.\n(14A) In this Note and in Note (14)—\n“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;\n“holiday site” means a site or part of a site which is operated as a holiday or leisure site;\n“non-residential pitch” means a pitch which—\n(a) is provided for less than a year, or\n(b) is provided for a year or more and is subject to an occupation restriction,\nand which is not intended to be used as the occupant’s principal place of residence during the period of occupancy;\n“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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/58/article/3",
    "retrieved_at": "2026-10-29T01:45:06.453609+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."
}