Bernard Allen
Question:80 Mr. Allen asked the Minister for Finance if VAT is chargeable on mobile home site licence fees at 13.5%. [12360/04]
View answerThursday, 29 April 2004
Questions (80)
Written answers
The letting of caravan parks, camping sites or other similar establishments is subject to VAT at the reduced rate of 13.5%. The hire of a caravan, mobile home, tent or trailer tent is also subject to VAT at the reduced rate of 13.5%. Once-off charges for connection to electricity, water and sewerage systems are liable to VAT at the standard rate of 21%.