VAT on Electricity at Holiday Caravan Parks

First up, is your electricity metered? No... Then the park owner will charge you VAT at the standard rate of 20%. Yes... If your supply is individually metered, then HMRC state that the park owner "...may account for VAT on supplies of electricity and gas to caravans at the reduced rate."Screenshot:

The full overview is here:

NACO members can download this guidance and letter templates in the member-only section by logging in here.  

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  Published on 05 June 2020 By Dan Ellacott

About Dan Ellacott

Dan plays a key management role within NACO and also assists with our Advice Team and magazine production.