Written question asked by Ian Jnr Paisley (Democratic Unionist Party) on Monday, 23 April 2012, in the House of Commons. It was due for an answer on Wednesday, 25 April 2012. It was answered by David Gauke (Conservative) on Monday, 30 April 2012 on behalf of the Treasury.

VAT

Question: (3) what assessment his Department has made of the potential effect of the imposition of 20 per cent VAT on new static caravan motor homes on tourism within the UK;

Answer: The Budget 2012 measure proposed that from 1 October all holiday caravans would be subject to VAT, while preserving the zero rate for residential caravans. HMRC's assessment of the potential impact of this change can be found in the Tax Information and Impact Note which is available from their website.HMRC are consulting on draft legislation which will give effect to the proposed changes. The consultation runs until 18 May.

Secondary information

Type: Written question
Reference: 105586; 543 c1213W
Session: 2010-12
Subjects: VAT
Link: View this Written question on www.publications.parliament.uk

VAT

Secondary information

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