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VAT liability of caravan disconnection fees

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A recent first-tier tax tribunal case saw the taxpayer win their appeal against HMRC regarding the VAT liability of charges made for the disconnection of caravans from their site in the event of relocation or removal. The disconnection services were made up of the supply of the disconnection of utilities e.g. gas, electric, water and sewerage to the holiday home, as well as the process of removing the holiday home from its pitch.

The tribunal ruled that a charge made respecting disconnection fees should follow the liability of the underlying supply of the pitch fee, rather than mandatorily standard rated as HMRC had decided. In this particular case, the pitch fees were granted for year-round occupation and exempt from VAT, but they could equally be either zero or reduced rated.

Need help?

If feel you may have over-declared output VAT in respect of caravan disconnection fees, please contact a member of our VAT Team. You can find contact details on the Our People section of the Larking Gowen website. Alternatively, call 0330 024 0888 or email



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