Chamber and committees

Question reference: S4W-30091

Asked by: Elaine Murray, MSP for Dumfriesshire, Scottish Labour
Date lodged: 25 February 2016
Current status: Answered by Fergus Ewing on 7 March 2016

Question

To ask the Scottish Government what information it has regarding whether VAT is payable on fees paid by owners of non-residential mobile homes to site owners.

Answer

VAT is reserved and not a matter for which Scottish Ministers have responsibility.

Information related to the payment of VAT on fees at VAT-registered sites is set out in the UK HMRC VAT Notice 701/20: caravans and houseboats, from 27 December 2013, which is available using the following url:

https://www.gov.uk/government/publications/vat-notice-70120-caravans-and-houseboats/vat-notice-70120-caravans-and-houseboats#supplies-associated-with-caravan-pitches

See all of Elaine Murray's questions