Residential caravans and mobile homes
Value-Added Tax (VAT) paid in excess of the reduced rate on the purchase of a caravan, mobile home or similar structure, may be reclaimed if used as a residence. This applies to an individual or a local authority which provides the caravan or mobile home to a tenant as a residence.
Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.
Application for repayment should be made on Form VAT 62.