Michael Noonan
Ceist:123 Mr. Noonan (Limerick East) asked the Minister for Finance if VAT applies to the income arising from space rented in caravan sites; and if so, if he will outline the rate which applies.
Written Answers. - Caravan Sites VAT Liability.
Persons who are engaged in the letting of sites for caravans in a caravan park are obliged to register and account for VAT if their annual receipts from taxable supplies of services exceed £15,000.
The rate of VAT applicable is 10 per cent.