{
  "url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012/note",
  "json_url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends Note (14) (definition of a seasonal pitch) to Group 1 (land) of Schedule 9 (exemptions) to the Value Added Tax Act 1994 (“Group 1”) with effect from 1st March 2012.\nItem 1(f) of Group 1 excludes from exemption the provision of seasonal pitches for caravans and the grant of facilities at caravan parks to persons for whom such pitches are provided.\nArticle 3 substitutes new Notes (14) and (14A) to define a seasonal pitch to limit the exclusion from exemption to the provision of pitches which are used for holiday and leisure use as opposed to residential use.\nA Tax Information and Impact Note covering this instrument is published on the HMRC website at http:www.hmrc.gov.uk/tiin/autumn-dec11.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/58/note",
    "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."
}