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. However, if you use a good of this type as a residence, you may be able to reclaim a portion of the VAT back.
The portion due is any VAT paid in excess of the reduced rate on the purchase. This also applies to Local Authorities which provide the caravans or mobile homes to tenants as residences.
Repayment claims 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.