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 local authority where the structure concerned is occupied as a residence by a tenant of the local authority.
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.