Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter CA22100

Document Cited authorities 2 Cited in Related
Vincent
Published date16 April 2016
Record NumberCA22100
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
CAA01/S23

A caravan is plant if it does not occupy a fixed site and is regularly moved as part of normal trade usage, even if it is only moved from its summer site to winter quarters.

Accept that a caravan, which is provided mainly for holiday lettings on a holiday caravan site, is plant whether it is moved or not. Caravans occupying residential sites do not qualify for capital allowances. As far as a holiday caravan site is concerned, treat anything that is treated as a caravan for the purposes of:

  1. the Caravan Sites and Control of Development Act 1960 (c. 62) (‘CSCDA’), or
  2. the Caravans Act (Northern Ireland) 1963 (c. 17 (N.I.)),

as a caravan. Those acts give caravan a wider meaning than its normal one. In them, caravan covers double units delivered in two sections and then joined together and wooden lodges provided these are moveable. But it does not cover structures that are not moveable, even if these are otherwise identical.

This wider definition in Section 23 reflects what was previously ESCB50. It only applies to caravans on holiday caravan sites. For sites in Great Britain, that means a site licensed by the local authority under the CSCDA as a holiday caravan site. It does not include a holiday camp, leisure park, hotel or conference centre.

In the 1950s an agreement was made with the National Caravan Council. It applies to trades that consist of hiring out caravans or the provision of caravan sites and covers what capital expenditure qualifies or does not qualify as expenditure on plant or...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT