VAT on Electricity at Holiday Caravan Parks

Posted 5 June by Dan Ellacott

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: https://www.gov.uk/guidance/vat-treatment-of-caravans-and-houseboats-notice-70120#section3

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