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