---
title: "The Value Added Tax (Caravans) Order 2024"
id: 72c790dc-e8c0-40aa-b922-8c0afece50f2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/910
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/72c790dc-e8c0-40aa-b922-8c0afece50f2
language: en
in_force_from: 2024-09-30
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/910/data.xml
read_on: 2026-11-10
sha256: 9ab8ab34a59c0e271e890fa0624e1e2d579d314f1f60e7d9a0dcdfc7e328348c
provisions: 3
---

# The Value Added Tax (Caravans) Order 2024

## Title and introductory text {#prelims}

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 {#article-1}

This Order may be cited as the Value Added Tax (Caravans) Order 2024 and comes into force on 30th September 2024.

## 2 Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994 {#article-2}

(1) Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats) 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.
.