Touring caravan storage income- rental income or trading income?

How should income from storage of touring caravans be treated.

The caravans are parked in a field and just taken out for holidays etc.The keys are held by the operator of the storage site and given to the caravan owner when he collects the caravan.

An annual fee is paid to store the caravan in the field.

Can it be trading income or is it rental income?

Comments
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Trading income

exceljockey |

It's property income

George Attazder |
George Attazder's picture

Would this change if they were in a warehouse?

exceljockey |

Not necessarily

George Attazder |
George Attazder's picture