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Taxation: Caravan Sites

Volume 497: debated on Tuesday 13 October 2009

To ask the Chancellor of the Exchequer for what reasons those who let caravans through caravan sites are allowed to treat their income as trading income. (292362)

In certain circumstances, the activities associated with operating a caravan site may amount to trading.

Legislation allows caravan site proprietors who have both rental income from letting caravans and trading income from running a caravan site, to treat their rental income as a trade receipt.