Is there VAT on mobile homes?
New Holiday Homes – the removable contents carry 20% VAT (items such as white goods, sofas, and beds). And 5% VAT is applied to the remainder of the home. With new residential homes – 0% is applied to the home with the removable goods carrying 20% VAT. Mobile homes that have been occupied prior to April 2013 are treated at 0% VAT, and the removable goods may still carry VAT at 20%