
1 
This Order may be cited as the Value Added Tax (Caravans) Order 2024 and comes into force on 30th September 2024.
2 

(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.”.
Vicky Foxcroft
Jeff Smith
Two of the Lords Commissioners of His Majesty's Treasury
5th September 2024