VATLP21300 - Caravans and houseboats: supply of brick and other skirtings
In Stonecliff Caravan Park the Tribunal found that a brick skirting was integral to the agreement to supply a caravan. Recovery of input tax will be based on the liability of the supply of the caravan.
‘»Ê¹ÚÌåÓýapp brick skirtings for the park homes form no part of the obligation under the pitch agreements. »Ê¹ÚÌåÓýapp skirting is closely associated with the sale of the park homes and the input tax should be regarded as directly attributable to a zero rated supply.â€�