# The Value Added Tax (Land Exemption) Order 2012, Article 3: Amendment of Group 1 of Schedule 9 to the Value Added Tax Act 1994


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—
(a) is provided for less than a year, or
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2012/58/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-land-exemption-order-2012/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.