Rural Leisure Mobile Home Definition

An extract from the Department of the Environment Housing Booklet Number 30 “Mobile Homes A guide for residents and Site Owners”

The legal definition of a Mobile Home is the same as that for a caravan.

Broadly speaking, it covers any structure designed or adapted for people to live in, which is capable of being moved from one place to another (whether being towed or being transported by a motor vehicle or trailer) and any motor vehicle so designed or adapted.

This does not include railway stock on a railway line, which is in use, nor tents.

It does include twin units separately designed and constructed for assembly on site, provided that the twin unit is physically capable of being moved when assembled (whether being towed or by being transported on a motor vehicle or trailer). The twin unit must be no more than 60 feet (18.288 metres) long, 20 feet (6.096 metres) wide and the living accommodation no more than 10 feet (3.048 metres) high.

A court can only decide the question of whether any individual mobile home is within this definition finally. Anybody who is not sure whether the definition applies to his mobile home should consult his Local Authority or Citizens Advice Bureau or seek advice from a solicitor.

Date 30 th September 1999 (Amended reprint 3/94)

Extract from HM Customs & Excise VAT Notice 701/20

The term Caravan is not specially defined for VAT purposes. Its ordinary use covers mobile homes, static's, residential, park homes, caravan holiday homes and tourers.

If you supply a caravan – that is if you:

• sell it; or

• lease it under a long term leasing agreement (in excess of one year) under which the lessee is free to transport it to a park of their own choosing; or

• loan it; or

• divert it to your own personal use.

Your supply is zero rated if the caravan is either:

• more than 7 metres (22.9 feet) long; or

• more than 2.3 metres (7.5 feet) wide excluding towing bars and similar apparatus used solely for the purpose of attaching the caravan to a vehicle.

Supplies of other caravans are standard-rated.

Help and advice about how to keep your VAT affairs in order can also be obtained from members of the tax accountancy profession. However there is no requirement to employ an accountant and if you choose to do so, responsibility for the accuracy of your VAT affairs remains with you, the registered person.

Date: Effective from 1996