Statutory Instruments
2024 No. 910
VALUE ADDED TAX
The Value Added Tax (Caravans) Order 2024
Made
5th September 2024
Laid before the House of Commons
9th September 2024
Coming into force
30th September 2024
The Treasury make this Order in exercise of the power conferred by section 30(4) of the Value Added Tax Act 1994( 1 ).
Citation and commencement
1. This Order may be cited as the Value Added Tax (Caravans) Order 2024 and comes into force on 30th September 2024.
Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994
2. —(1 ) Group 9 of Schedule 8 to the Value Added Tax Act 1994(zero-rating: caravans and houseboats)( 2 ) is amended as follows.
(2) For paragraphs (a) and (b) of item 1, substitute—
“ (a) were manufactured to a version of standard BS 3632 issued by the British Standards Institution which came into effect on or after 17th June 2005, or
(b) are second-hand, were occupied before 6th April 2013 and were manufactured to a version of standard BS 3632 issued by that Institution which came into effect before 17th June 2005. ” .
Vicky Foxcroft
Jeff Smith
Two of the Lords Commissioners of His Majesty's Treasury
5th September 2024
Group 9 was amended by paragraph 4(2) of Schedule 26 to the Finance Act 2012 (c. 14) ; it was also amended by S.I. 2015/1949 .