In Oak Tree Motor Homes v HMRC [2017] UKUT 27 (25 January 2017) the UT found that motor homes were not caravans for the purpose of VATA 1994 Sch 8 group 9 item 4.
Oak Tree sells motor homes motor caravans and campervans. Between March 2007 and May 2011 it charged and accounted for VAT at the standard rate. In 2011 however it claimed a repayment of output tax on the basis that its supplies should have been zero-rated as supplies of caravans.
The UT noted that there is no definition of the term ‘caravan’ in VATA 1994 although the Caravan Sites and Control of Development Act 1960 ITTOIA 2005 and CTA 2009 include definitions. The UT also noted that with effect from 6 April 2013 the relevant provisions were amended so that Oak Tree’s supplies after the amendment were definitely...
