Residential caravans and mobile homes
If you purchase caravans, mobile homes or similar structures, you may be charged Value-Added Tax (VAT) at the standard rate. Where the structure is your permanent residence, you may qualify for a refund on a portion of the VAT paid.
The portion of VAT refundable is the difference between the standard rate charged and the reduced rate. This also applies to Local Authorities which provide the caravans or mobile homes to tenants as residences.
Claim for refund 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.