The numbers, dates and rules that matter when you buy or own a static caravan — each with where and when it applies, and its official source.
VAT on holiday park pitch fees
20%
UK · 2026
Standard-rated whatever the pitch is used for. Rates recharged by the park count as part of the pitch fee. Residential park home pitch fees are exempt.
Minimum agreement period for a new caravan — NCC member parks
12 years
NCC member parks · 2025
From first purchase. A pre-owned caravan gets at least what remains of the 12 years from when it was first bought by a consumer. See the licence agreement.
VAT on a new caravan over 7 m long or 2.55 m wide, not built to BS 3632
5%
UK · 6 April 2013
The reduced rate — typical for BS EN 1647 holiday caravans. Before 6 April 2013 these were zero-rated, and second-hand caravans first occupied before then are still zero-rated. See VAT on static caravans.
VAT on a new caravan over 7 m long or 2.55 m wide, built to BS 3632
0%
UK · 30 September 2024 (any BS 3632 version from 17 June 2005)
Zero-rated if built to a version of BS 3632 in force on or after 17 June 2005 — including BS 3632:2023 since the Value Added Tax (Caravans) Order 2024. Removable contents are still 20%.
Cooling-off period when you buy from an NCC member park
14 days
NCC member parks · 2025
Calendar days from the date of order, to cancel without penalty. This comes from the NCC code — the legal 14-day right to cancel covers only distance and off-premises sales.
Written notice with an explanation. If 33% of owners object in writing, the park must consider the objections and hold the increase until it has given a reasoned decision.
Property allowance on letting income (each tax year)
£1,000
UK · 2026
Tax-free; each joint owner gets their own. Use it or deduct actual expenses, not both. The furnished holiday lettings regime was abolished from April 2025.
A static caravan only needs its own licence if someone watches at your main home at the same time, or the caravan is your main home. GOV.UK didn’t show the date this fee started.