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In force since 2024-09-30, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a changeThis Order may be cited as the Value Added Tax (Caravans) Order 2024 and comes into force on 30th September 2024.
Propose a change(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. .
Propose a change