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What is the VAT threshold

The UK VAT registration threshold is currently £77,000 of taxable sales. This means that if you have sales that would be subject to zero or standard VAT you need to the check the level of sales in a 12 month

Posted in HMRC, VAT

Static Holiday Caravans

VAT on Static Holiday Caravans

The budget announced plans for VAT to be added to the sale of static holiday caravans with effect from 1 October 2012. At the moment the test for zero-rating is a ‘size’ test whereby the sale of caravans that exceed either 7m in length or 2.55m in width are zero-rated, even though many are used for holiday purposes.

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Posted in VAT
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