Vat on Electricity to touring caravans

Vat on Electricity to touring caravans

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Mental block - client owns a caravan sit which also takes touring vans.

They charge the tourers so much per night per pitch - happy that this is standard rated.

In addition the tourers and campers will buy tokens for electricity - i.e they buy a £10 card etc.

Doing the clients VAT return - should the output vat be £1.67 i.e standard rate or 48p being reduced rate.

I think it should be £1.67 - short term supply as non domestic but just want to confirm - as usual cant find the answer on HMRC website - sure its there but well hidden!

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By User deleted
26th Aug 2015 22:13

VAT Notice
There is a VAT Notice that will probably contain the answer; I've not read it. It came up in a Google search.

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By spidersong
27th Aug 2015 09:30

Actually..

I'd say Sections 3.2 and 4.2 are more relevant to your query. But given your circumstances (making a non-metered charge for electricity) I'd agree with Basil's conclusion.

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